2016 (12) TMI 1104

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....the Respondents : Dr. S. Seethalakshmi ORDER Heard Mr.Derrick Sam, learned counsel appearing for the petitioner and Dr.S.Seethalakshmi, learned Standing Panel Counsel appearing for the respondents and perused the materials available on record including the counter affidavits filed by the respondents in both these writ petitions. 2 The petitioner has challenged the order passed by the Comm....

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.... petitioner has challenged a similar order passed by the Commissioner [Appeals] in the stay petition filed in the Appeal against the order in original dated 06.11.2013 in respect of the Bills of Entry Nos.60044 dated 31.01.2008 ; 738531 dated 12.05.2008 and 768434 dated 16.06.2008, wherein the petitioner had declared the goods as  Universal Single KU Low Noise Booster  and classified it ....

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.... The learned Senior Panel Counsel appearing for the respondents referred to the findings recorded in the Order-in-Original as well as by the Commissioner [Appeals] and submitted that the Commissioner [Appeals] have considered the facts of the case and had exercised his discretion and has come to the conclusion that the entire amount has to be paid as pre-deposit for being entitled to an order of s....

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....e to establish a prima facie case, which also would lien in favour of the petitioner while considering the aspect of balance of convenience. 8 With regard to irreparable hardship is concerned, though the petitioner has not pleaded any financial difficulty, since the issue is covered by Circular issued by the Central Board of Excise and Customs and the order passed by the Commissioner [Appeals] ....