2018 (8) TMI 1606

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.... Dr. J. Harish, AR - For the Respondent ORDER Per : S.S GARG The applicant has moved the miscellaneous application in terms of Rule 28C of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 alleging that the applicant had filed an appeal before this Tribunal against the Order-in-Original dated 20.1.2014 passed by the Commissioner of Customs, Cochin whereby the Co....

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....uring the pendency of the appeal and also allowed the early hearing of the appeal and listed the matter on 4.9.2014. In the meantime, the applicant got a letter dated 11.06.2018 rejecting the request of the applicant to release the tug on payment of redemption fine. The Revenue demanded the entire duty, interest, penalty and fine. Thereafter, the applicant moved a miscellaneous application before ....

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....r-in-Original. 2. Heard both the parties and perused the records. 3. The learned counsel for the applicant prayed that the applicant should be allowed to clear the tug only on payment of redemption fine of Rs. 8 lakh and Bank Guarantee of Rs. 1,32,13,016/- without any appropriation of duty amount of Rs. 1,32,13,016/- from the Bank Guarantee. 4. On the other hand, the learned AR submitted ....