1991 (1) TMI 159

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.... Excises and Salt Act relating to pre-deposit as a condition for filing an appeal. The original order imposes a differential duty of Rs.76,517.20 and a penalty of Rs. 25,000/- on the petitioner. In the present application before the Customs, Excise and Gold (Control) Appellate Tribunal South Regional Bench at Madras, I find that the Tribunal has considered both the financial status of the petition....