9911796707
TMI Blog2009 (1) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned order, the appellant is required to pre-deposit a sum of Rs. 19,33,239/- towards duty confirmed under Section 11A. Equal penalty under Section 11AC has also been imposed. Interest under Section 11AB has also been demanded. 2. We heard both sides. 3. The impugned order has been passed in compliance with this Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stated that the appellants actually collect certain percentage of the basic value of the goods towards freight and this amount is received by the factory and there is no evidence that these amounts are paid to the transporters. Hence, according to the learned SDR, the department s case is that the appellants collect some money in the guise of transportation charges. The learned Advocate invited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaded severe financial hardship. The company is closed and is before the BIFR. In these circumstances, we are inclined to grant waiver of the pre-deposit of the entire dues demanded in the impugned order till the disposal of the appeal. No coercive measures should be taken by Revenue even after expiry of 180 days of the stay order and till the disposal of the appeal. Appeal to come up for final he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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