2018 (2) TMI 1797

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....val, Superintendent (AR), for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present miscellaneous application along with appeal has been filed against the Order-in-Original No. 51/2015-16, dated 11-2-2016. Vide the above impugned order, the adjudicating authority confirmed the demand of around Rs. 2.78 crores (Rupees Two Crore Seventy-Eight Lakhs approximately) of Customs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the contention and submitted that the Director being a separate legal entity against whom penalty has been imposed, is required to make separate pre-deposit in terms of Section 35F which cannot be waived. 3. After considering the submissions made by both sides and on perusal of record, we find that under Section 35F of the Central Excise Act, payment of deposit at the rate of 7.5% of the de....