2012 (10) TMI 768

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..... te authority has dismissed/ rejected the appeals only for non compliance - pre-deposit of amount of Rs. 10 Lakhs is sufficient deposit to hear and dispose the appeals.Impugned orders is set aside and directed the first appellate authority to consider the appeals filed by the appellants on merits of the case and take up the matters for disposal after following the principles of natural justice and .....

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..... valued their finished products cleared from the factory premises by not following the procedure of provisions of Section 4A of the Central Excise Act, 1944. 3. Learned counsel, at the outset submits that the first appellate authority has dismissed/ rejected the appeals only for non compliance of directions of pre-deposit of 100% of the duty liability and 50% of the penalties imposed by the adju .....

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..... appeals for disposal as the Hon'ble High Court of Gujarat in identical issues had directed similarly placed assessees for depositing an amount of 8% of the total duty liability confirmed by the lower authorities. In this case, we find that appellant has already deposited about 20% of the amount of duty confirmed by the adjudicating authority. 6. We find that the first appellate authority has dis .....

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