2015 (2) TMI 745

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondents: Mr. Sunish Bindlish, Advocate JUDGMENT RAJIVE BHALLA, J. The appellant prays for quashing of order dated 6.12.2012 (Annexure A-5), passed by the Commissioner (Appeals) Customs and Central Excise, Chandigarh-I, directing the appellant to deposit Rs. 26,20,150/- as duty and Rs. 10.00 lacs as penalty, as a pre condition to the hearing of the appeal. The appellant also challenges ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es away the right of the appellant to seek adjudication of its grievance, namely, that facts relied in the original order are incorrect as the appellant commenced production before 31.3.2010. Counsel for the appellant submits that the appellant has deposited Rs. 10.00 lacs, as directed by this Court on 10.12.2014. Counsel for the revenue, on the other hand, submits that a perusal of the record re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rs. 26.00 lacs as duty i.e. the entire amount of duty claimed by the department and Rs. 10.00 lacs as penalty out of the total penalty of Rs. 26.00 lacs, while staying interest. The Tribunal has affirmed this order by primarily recording that the appellant was not able to commence production by 31.3.2010 and, therefore, the order passed by the Commissioner(Appeals) does not call for interference. ....