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TMI Blog2013 (4) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Excise & Service Tax Appellate Tribunal (for short the 'Tribunal') while allowing the application for waiver of pre-deposit of the amount of penalty partly. The Commissioner of Customs vide the order dated 20.5.2010 (Annexure A/2) imposed penalty of Rs. 25.00 lacs on the appellant whereas a penalty of Rs. 5.00 lacs was imposed upon Mr. Anil Handa and Rs. 10.00 lacs on Mr. Bhushan Ghai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal has been filed. Since, there was a dispute as to whether the appeal is maintainable against the order on a petition for waiver of pre-deposit, we exclude the period spent by the appellant in prosecuting the writ petition from the period of limitation in filing the present appeal. The present appeal is treated to be within the period of limitation. Learned counsel for the appellant has vehemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. Learned counsel for the appellant then pointed out that a sum of Rs. 7.00 lacs were deposited by the appellant during the course of the investigation, therefore the said amount should be excluded from the amount of pre-deposit as ordered by the Tribunal. We do not find that such concession can be granted to the appellant for the reason that such amount was mentioned in the application to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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