2011 (3) TMI 1668

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....t : Ms. Monika Batra, DR ORDER PER: SHRI JUSTICE R.M.S. KHANDEPARKAR: Heard the learned Advocate for the appellants and the DR for the respondent. 2. The present application has been filed in the appeal arising from order dated 18.03.2010 passed by the Commissioner (Appeals), New Delhi partly allowing the appeal in relation to the imposition of penalty while confirming the order relating to r....

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....plication. She further submitted that the direction to deposit the entire amount would result in financial hardship to the appellants. 4. The DR on the other hand reiterating the arguments by the DR in Excise Stay Application No. 1421-1422 of 2010 drew our attention to para 5 of the impugned order which refers to Notification No. 22/08-CE (NT) dated 02.05.2008 and submitted that the authority bel....