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TMI Blog2013 (11) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... preparing the documents for export and various related documents, mis-declaring Muriate of Potash as industrial salt. Waiver of pre deposit - Held that:- Appellant has not made out a case for complete waiver of the pre-deposit of the penalty imposed under Section 114(i) of Customs Act, 1962 - Stay granted partly. - Appeal No.C/235/2012 - - - Dated:- 6-3-2013 - Mr. M.V. Ravindran and Mr. H.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been imposed on the ground that the appellant has played an active role in export of Muriate of Potash under the guise of Industrial salt. 3. After hearing both sides for considerable time on the Stay Petition, we find that the role played by the appellant needs to be gone in detail, which can be done only at the time of final disposal of appeal. At this juncture, we find that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 6. We are of the view that prima facie, the appellant has not made out a case for complete waiver of the pre-deposit of the penalty imposed under Section 114(i) of Customs Act, 1962. Accordingly, we direct the appellant to deposit an amount of Rs.2 lakhs (Rupees Two lakhs only) within a period of eight weeks from today and report compliance on 08.05.2013 before the Deputy Registrar, CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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