2011 (10) TMI 292

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... only. - E/1758/10 - - - Dated:- 18-10-2011 - Mr. S.S. Kang, and Mr. Sahab Singh, Appearance: Shri M.H. Patil, Advocate, for appellant Shri V.K. Agarwal, Additional Commissioner (AR), for respondent Per: S.S. Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.1,76,127/-, interest and penalty of equal amount. The appeal fil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he same belongs to others. 5. The applicant also pleaded financial hardship on the ground that the applicant is a small unit and deposit of the above amount will cause undue hardship. 6. As the applicant is clearing the goods under the brand name of Kwality, therefore prima facie we find that it is not a case for total waiver of duty. Keeping in view the facts and circumstances of the case and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X