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TMI Blog2013 (11) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... riod needs to be considered from various angles and more specifically regarding the merit, it would be appropriate to put some conditions for hearing and disposing the appeals on merits – Appellant was directed to submit an amount of Rupees One Crore as Pre-deposit – Upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.E/11352, 11353/2013 - - - Dated:- 26-6-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri G.V. Reddy, Consultant For the Respondent: Dr. J. Nagori, Addl. Commissioner (A.R.) ORDER Per: M.V. Ravindran These Stay Petitions have been filed for waiver of pre-deposit of duty of Rs.34,06,25,000/-, interest thereof and equivalent amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Andhra Pradesh. It is his further submission that the validity and the constitutionality of the proviso to Section 3A for demanding duty from an industry i.e. Gutkha or Pan Masala Industry under PMPM Rules was agitated before various High Courts and the High Courts have either granted interim injunction or has dismissed the petition. It is his submission that on a special application made by Union of India, Honble Supreme Court had directed that all the petitions filed in various High Courts challenging the constitutionality of the proviso to Section 3A and rules made there-under are to be heard and disposed by Hon'ble Apex Court and directed all the High Courts to forward original cases to them. It is his submission that the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Hon'ble Apex Court in the case of Hans Steel Rolling Mill 2011 (265) ELT 321 (SC) would be a guiding factor in this matter, wherein Hon'ble Apex Court has clearly held that the provisions of Section 11A will not be applicable. He would also rely upon the decision of Larger Bench of the Tribunal in the case of Mohinder Steels Ltd 2002 (145) ELT 290 (Tri-LB). It is his submission that the appellant should be directed to make deposit of entire amount. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the entire issue is regarding the applicability of Rule 9 and proviso thereof of PMPM Rules in the appellants manufacturing unit which manufactures Gutkha. At this juncture, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh, had directed them to deposit an amount of Rs.1 Crore. 6. In the case in hand, since the demand within the limitation period needs to be considered from various angles and more specifically regarding the merit, which we are unable to go into, we find it appropriate to put some conditions for hearing and disposing the appeals on merits. 7. Accordingly, we direct the appellant to make pre-deposit of an amount of Rs.1 Crore (Rupees One Crore only) within a period of twelve weeks from today and report compliance on 25.09.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 03.10.2013 for passing an appropriate order. Subject to such compliance being reported, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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