Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 173 - AT - Central ExciseWaiver of pre-deposit - Rule 96ZQ5 - Non discharge of duty liability on the goods for which the APC was provisionally fixed by the authorities - Lower authorities have confirmed the demand and imposed penalty under Rule 96ZQ, which is three times the duty liability confirmed. At this juncture, without going into merits of the case, we find that it would meet the ends of justice, if the appellant is directed to deposit the entire amount of duty involved i.e. Rs. 1,64,416/-. Accordingly, the appellant is directed to deposit Rs. 1,64,416/- On such compliance being reported, learned Commissioner (Appeals) is directed to restore the appeal to its original number in his records and dispose the same after following the principles of natural justice - Stay petition and appeal stands disposed of accordingly.
|