2017 (9) TMI 1007

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....i R, Subramaniyan, AC (AR) ORDER Both the miscellaneous applications are being disposed of as a common order. 2.  I have heard both the sides duly represented by Ms. A. Vinu Pradha, Advocate for the appellants and Shri R. Subramaniyan, AC (AR) for the respondents. 3.  I find that the Additional Commissioner vide his Order-in-Original imposed penalties of Rs. 25,00,000/- on Shri Karup....

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.... to dispense with the conditions of pre-deposits, as they have a good case on merits and their financial condition is poor. 6.  However, I find that after the amendment of section 35F of the Central Excise Act, requiring an appellant to deposit per centage of the duty or penalties confirmed against them, Tribunal has no power to dispense with the condition of pre-deposits. Further, I find th....