2015 (11) TMI 451

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....ri S. Suriyanarayanan, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. P.K. Das; Applicant filed this application for rectification of mistake/ modification of Stay Order No. M/10958-10959/2015 dated 15.06.2015, where the Tribunal directed the applicant to make pre-deposit of Rs. 12 Lakh within the period of four weeks. 2. Learned Advocate on be....

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..... He further submits that demand is not sustainable as the adjudicating authority has not considered the issue of limitation. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue reiterates the findings in the Stay Order. He submits that all these issues have already been considered by the Tribunal while passing the stay order. Hence, there is no reason for modific....

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....e Legislative intent is evident from every word used in the Statute. The same has to be complied with. If the view taken by the Tribunal is accepted it would render the Statute redundant. The learned Advocate relied upon the decision of Single Member Bench of the Tribunal as under:- i) Sanathan Textiles Pvt. Ltd Vs CCE Vapi 2013 (293) ELT 44 (Tri-Ahmd) ii) CCE Kol-VII Vs Dhanvridhi Commercial ....

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....irect the Applicant to make a pre-deposit of Rs. 12,00,000.00 (Rupees Twelve Lakhs only) within a period of four weeks. Upon deposit of the said amount, the pre-deposit of the balance amount of duty along with interest and penalty would be waived till the disposal of the appeal. Compliance to be reported on 16.07.2015. The COD application filed by the Applicant is allowed." 5. The adjudicating au....