2013 (7) TMI 936

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.... For the Respondent  : M. Rammohan Rao, DC (AR) JUDGMENT P. K. Das (Judicial Member) As the issue involved in this case is in a narrow compass, after disposing the stay application, the appeal is taken up for hearing with the consent of both sides. 2. The appellant is a 100% EOU engaged in the manufacture of Modular Kitchen and Bathroom Vanities. The appellant filed a Bill of E....

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....al duty of Rs. 18,29.,011/- along with interest and also imposed a penalty of Rs. 5 lakhs. He also confiscated the goods valued at Rs. 49,78,758/- and imposed redemption fine of Rs. 7 lakhs. The appellant preferred an appeal before Commissioner (Appeals). The Commissioner (Appeals) directed the appellant to predeposit an amount of Rs. 20 lakhs for hearing of appeal under Section 129E of the Custom....