2015 (10) TMI 1131

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....N Rajagopal, Special Counsel ORDER Per: D N Panda: Ld. counsel submits that appellant has been deprived of the process of justice at the threshold when the appellate authority below directed to deposit 50% of the demand in this case. When the appellant failed to make compliance with the stay order passed by learned commissioner (Appeals), its appeal was dismissed in limini . Submitting prima fa....

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....ere is gross violation of the notification conditions by appellant. Although appellant makes a plea that its capital goods are under the control of Revenue, that is not in reality so. The capital goods are in mining area of the appellant and Revenue does not have watch and ward over the same or physical control thereof. Therefore, appellant's plea that Section 129E of the Customs Act applies i....

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.... as proof of deposit to the adjudicating authority, Commissioner (Appeals) and office of learned CDR to ensure that compliance has been made to the direction above. Failure to make deposit of any of the instalments, shall render this order vacated and appeals stand dismissed. 5. Consequent upon the deposit of all the instalments, appellant shall move an application to Commissioner (Appeals) to fi....