2015 (10) TMI 835

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.... appellant has not deposited 10% of the penalty confirmed on him as per Section 129E(iii) of the Customs Act, 1962. Registry issued a show cause notice to the appellant. 2. Learned advocate for the appellant submitted that from a common investigation, two show cause notices were issued, one to Madhura Industrial Textiles and another to Can Pack India Pvt. Ltd. The present appellant was, however....

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..... Ltd. and the present appellant. In the order-in-original, a penalty of Rs. 10,80,671/- is imposed. Whatever amount was deposited has been appropriated by the adjudicating authority in another case and, therefore, nothing is left for the present case. Further, during investigation it is not as if the appellant has deposited particular sum for the present show cause notice. In view of these facts,....

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....ll not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014." I find that as far as the present appeal is concerned, the order-in-original does not indicate that any amount is appropriated against the present ap....