2016 (1) TMI 8

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....ode, Adv For the Respondent : Shri A K Singh, Addl Commissioner (AR) ORDER Per M V Ravindran These stay petitions are filed for waiver of pre-deposit of the amount of differential duty confirmed and penalties imposed on the appellants. 2. The relevant facts that arise for consideration are Icon Hospitality - the main appellant, had imported car under EPCG scheme. The revenue authori....

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....guarantee is still alive and it may be considered as enough deposit for hearing and disposing the appeals on merits. 4. Learned Departmental Representative would reiterate the findings of lower authority and submit that appellants should be directed to some deposits as a condition for hearing and disposing the appeals. 5. We find that in the case in hand, the EPCG scheme under which the car ....