2020 (8) TMI 299

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.... Shri Pulak Raj Mullick, learned counsel for the appellant Shri Shobhit Saharia, learned counsel for the respondent ORDER Ravi Malimath, A.C.J. (Oral) Aggrieved by the order passed by the CESTAT, New Delhi in C/S/2047/11 in C/347/2011 and batch dated 30.04.2013 in directing the appellant to pay a sum of Rs. 40,00,000/- as pre-deposit, the appellant has filed the instant appeal. 2....

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....e customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty in interest demanded or the penalty levied: Provided that where in any particular case the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty and interest demande....

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....e. 4. Shri Pulak Raj Mullick, learned counsel for the appellant, pleads that the appellant is willing to pay an amount of Rs. 5,00,000/- in all, as pre-deposit, within a period of five months from today, and the appeal may kindly be considered on merits thereafter. He further submits that, even on merits, he has a very good case and there is all probability of him succeeding in the case. 5. ....

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.... material on record would indicate that the appellant has also sustained various other losses. We do not intend to go into the merits of the Appeal, since the same is within the jurisdiction of the Tribunal. Suffice to hold that, on the basis of the contentions advanced and the facts stated, we are of the view that it would cause undue hardship if the appellant is directed to make the pre-deposit.....