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2013 (9) TMI 178

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..... ious grounds – the issue needs to be gone into detail which can be done only at the time of final disposal of the appeal - Held that:- court ordered the main assessee should be directed to deposit some amount for hearing and disposing the appeal – on such submission stay petition was allowed – decided partly in favour of assessee. - Appeal No.: C/86, 55 and 74 of 2012 - - - Dated:- 5-4-2013 - M .....

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..... rected the registry to restore the appeal and stay petition filed by Shri Lalit Narang. This matter was listed before the single Member Bench but since the connected appeals were listed before the Division Bench, this appeal was also transferred to Division Bench. 3. As regards the stay petitions filed by M/s. Anil Creation and Shri Anil Sharma, Shri P.M. Dave, learned counsel appears and submit .....

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..... once the advance licenses are produced, it would amount that the licenses were available with the assessee and subsequently DGFT has finally cancelled the licenses, the goods cleared under these licenses duty free, duty liability will arise. 5. We have considered the submissions made at length by both sides and perused the record. On perusal of records, we find that the appellant had intimated t .....

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..... es needs to be gone into detail, we are of the view that the main appellant M/s. Anil Creations should be directed to deposit some amount for hearing and disposing the appeal. Accordingly, we direct M/s. Anil Creation to pre-deposit an amount of Rs. 10,00,000/- (Rupees ten lakhs only) within a period of twelve weeks from today and report compliance on 04.7.2013 before the Deputy Registrar. Deputy .....

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..... s. 1,00,000/- (Rupees one lakh only) within a period of twelve weeks from today and report compliance on 04.7.2013 before the Deputy Registrar. Deputy Registrar on ascertaining such compliance, will place the file before the Bench on 11.7.2013 for passing an appropriate order. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts of penalty on Shri .....

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