2016 (6) TMI 190

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....bsp;(s) :Dr.  Jeetesh Nagori, Authorised Representative ORDER Heard both sides. 2. This stay application is taken up pursuant to the order of the Hon'ble High Court dated 03.12.2015.  The Hon'ble High Court observed and ordered as follows:- "12. Viewed from this angle.  It becomes clear that the amended Section 129E of the Customs Act with effect from 06.08.2014 would n....

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....s confirmation of Central Excise duty and Customs duty.  The process took some time and ultimately the appeal relating to Customs duty was filed only on 11.08.2014.  This Tribunal dismissed their appeal for non-compliance with the amended provisions of Section 129-E of Customs Act, 1962, wherein they were required to deposit 7.5% of the duty amount, as the appeal was filed on 06.08.2014.....

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....that the appellant is the successful bidder in auction proceedings in an order of liquidation by the Hon'ble High Court of Gujarat.  The clauses which have been heavily relied upon by the ld. D.R. indicate about the dues to be paid of pre-liquidation period and not post-liquidation period.  The show cause notice in these proceedings is issued is for confirmation of demand post liquid....