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2014 (1) TMI 379

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..... rected to deposit an amount of Rupees forty lakhs and M/s. Narmada Enterprise to deposit an amount of Rupees twenty five lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted. - Appeal No.: E/10119 to 10121 of 2013 - - - Dated:- 10-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Willington Christian, Advocate For the Respondent : Shri K. Sivakumar, A.R. ORDER Per : Mr. M.V. Ravindaran; These applications for condonation of delay are filed by the appellants herein for condoning delay ranging between 3 to 5 days in filing appeals before Tribunal. Since the delay is marginal, we condone the same and direct the registry to take up .....

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..... s deposit for hearing and disposing the appeals. It is his submission that both the companies NE and JE are having severe financial hardship and are incurring loss. Learned counsel produces balance sheets as on 31.03.2012 in respect of both the companies to justify his claim. 5. Learned additional Commissioner (A.R.) on the other hand would submit that in identical issues, in respect of one of the manufacturers, M/s. Belgium Glass, this Bench has directed to deposit 25% of the amount of duty liability, which was reduced by the Hon'ble High Court of Gujarat to 8% of the duty liability. It is his submission that in this case, M/s. NE and JE are liable to pay entire duty as there is clandestine production which has admitted by the authorised .....

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..... tional stay. Keeping in mind the loss incurred by them and financial hardship, we direct M/s. Jaysun Enterprise to deposit an amount of Rs. 50,00,000/- (Rupees fifty lakhs only). At this juncture, learned counsel submits that the appellant has already deposited an amount of Rs. 10 Lakhs during the investigation and it has been recorded in the impugned order in original. Keeping this in mind, we direct M/s. Jaysun Enterprise to deposit an amount of Rs. 40,00,000/- (Rupees forty lakhs only) within eight weeks from today and report compliance on 12.06.2013 to Deputy Registrar. Deputy Registrar, after ascertaining such compliance, will place the file before the Bench for appropriate order on 19.06.2013. 7. As regards the pre-deposit by M/s. N .....

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