2006 (5) TMI 107

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....A.K. Nigam, learned Additional Solicitor General of India assisted by Sri S.F.A. Naqvi for the respondents. 2. The order under challenge has been passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, directing a pre-deposit of Rs. 5 lakhs in place of the amount of Rs. 31,10,615.00 as a pre-condition for deciding the petitioner's appeal. 3. The grounds ....

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....ny adverse comment is that the department has already seized the machinery of the petitioner. 6. Considering the fact that the petitioner merely wants his appeal to be decided and the pre-deposit required is merely Rs. 31,06,150.00, we are of the opinion that the impugned order of the tribunal is on the facts and circumstances of the case virtually denying the right of appeal of the petitioner.....