2016 (11) TMI 1173

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....s, Authorised Representative ORDER Heard both sides and perused the records. 2.  The Ld. Authorised Representative for Revenue submits that on 21.10.2016, when this matter came up for hearing, it was pointed out that appellants had not paid the required deposit of 10% of the duty/ penalty as per the provisions of Section 35F (iii) and hence it was contended that the appeals are not maintai....

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.... perusal of the records, we find that the Division Bench of the Tribunal in the order dated 24.10.2016 in the matter of M/s. ASR Multimetals Pvt. Limited & Others vs. Commissioner of Customs has held as follows:- "3.  On plain reading of the aforesaid provisions, we find that the wordings employed there in is as clear as daylight. In clause (iii) it is unambiguously prescribed that  any....