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2013 (5) TMI 290

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..... t had failed to comply with the said order which was also upheld by the Hon’ble High Court and Hon’ble Supreme Court, we find that the appeal can be heard only after the appellant deposit entire dues in terms of Section 35F. We, accordingly, direct the appellant to deposit the entire amount of duty, interest and penalty within a period of 12 weeks from today and report compliance to Commissioner ( .....

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..... it petition. Thereafter, the matter was challenged before the Hon ble Supreme Court, who held that as the appellants has not made any ground for interference in the impugned order, the special writ petition is dismissed. However, the Hon ble Supreme Court extended the time to comply with the stay order within two weeks from the date of passing of order. 3. Inasmuch as the appellant did not compl .....

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..... ion to the extent of 50% of penalties was done by the Commissioner (Appeals) but as the appellant had failed to comply with the said order which was also upheld by the Hon ble High Court and Hon ble Supreme Court, we find that the appeal can be heard only after the appellant deposit entire dues in terms of Section 35F. We, accordingly, direct the appellant to deposit the entire amount of duty, int .....

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