2016 (4) TMI 1110

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....: Gopalakrishna Gokhaley ORDER:- (PER SRI CHALLA KODANDA RAM, J) This appeal is filed against the Stay Order dated 04.06.2015 passed by CESTAT, South Zonal Bench, Bangalore, in Appeal No.E/25508/2013-DB whereby the Tribunal directed pre-deposit of 50% of the duty demanded within eight weeks and directed to report compliance by 12.08.2015. 2. The appellant is a proprietary concern and the ap....

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....few thousands of rupees up to July 2015 are noticed. Later, the appellant, by seeking leave of the Court, filed various documents and bank statements in relation to the proprietary concern to support their claim of financial hardship. Prima facie perusal of the documents reveal that though there were transactions during 2007-08 and 2008-09, the specific assertion of the appellant is that the appel....

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....bmits that at the very first instance the appellant should have placed the material on record and, at any rate, the appellant having not availed the remedy available cannot seek indulgence of this Court. He would also submit that this would pave way for other similarly situated people to approach the Court and seek similar relief. 5. We have considered the rival submissions and perused the record....

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....ighed with the Tribunal, but however, the Tribunal had found that there is some merit in the appellant's case and found that the case requires consideration on facts. In that view of the matter, the Tribunal found a prima facie case in favour of the appellant. As there is no material placed before the Tribunal with respect to the financial hardship, but taking into consideration the oral pleading ....