1998 (6) TMI 98

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....consent petition taken on board for hearing. 2. By this writ petition, the petitioner seeks to challenge the undated order of the Commissioner of Central Excise (Appeals) (Ex. 'P' to the writ petition), by which, the Commissioner (Appeals) directed the petitioner to deposit the duty of Rs. 15,12,500/- and penalty of Rs. 15,00,000/- imposed on M/s. Jupiter Chemical Industries as a pre-condition ....

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.... the facts and circumstances of the case, in our opinion, the impugned order can be modified and the Commissioner (Appeals) directed to admit the appeal on pre-deposit of the duty of Rs. 15,12,500/- only. Requirement of pre-deposit of penalty may be dispensed with. We modify the impugned order accordingly. On deposit of the same, the appeals of the petitioner Mr. Agarwal and the concern M/s. Jupit....