2026 (7) TMI 1766

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....sel for the Petitioner : Mr. Simhadri Venkata Bharadwaja Counsel for the Respondent : Mr Dominic Fernandes (senior standing counsel for CBIC, N BHUJANGA RAO) ORDER: Heard Mr. Simhadri Venkata Bharadwaja, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), for respondent Nos.2 to 4 2. By or....

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....the ground of non-payment of the mandated pre-deposit of 10% of the disputed amount, without getting into the merits of the case of the petitioner. 5. Learned Senior Standing Counsel for CBIC submits that if this Court is inclined to remand the matter, petitioner be directed to make the mandated pre-deposit of 10% of the disputed amount for maintainability of the appeal as per the provisions of....