2013 (12) TMI 121

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..... for waiver of pre-deposit of differential duty of Rs.17,50,159/-, Redemption fine of Rs.1 lakh and penalty of Rs.17,50,159/- on the appellant firm and also the personal penalties of Rs.15 lakhs and Rs.10 lakhs each on both the partners. 2. After hearing both sides for some time on the Stay Petitions and perusal of the records, we find that the appeals themselves can be disposed of at this junctur .....

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..... s the issue on merit has to be decided by first appellate authority. In our considered view, asking to deposit entire amount of duty, interest and penalty and also the penalties imposed on other partners by first appellate authority to hear the appeals, seems to be harsh. In our view, the appellant should be put to some condition to hear and dispose the appeal by first appellate authority as they .....

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