9911796707
TMI Blog2009 (9) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to be raised in appeal, no doubt, needs serious consideration by the Tribunal, however, one cannot say that no prima facie; case was made out by the petitioner for complete waiver of the pre-deposit. As a matter of fact, as per the instructions of the Board, petitioner is exempted from furnishing any security - the direction of pre-deposit of 1,11,67,333/- stands substituted with that of genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire amount of duty in the sum of ₹ 1,11,67,333/- (one crore eleven lakh sixty seven thousand three hundred thirty-three) along with interest thereon within eight weeks from the date of the order with direction to report compliance. Subject to compliance of the said order within stipulated period, pre-deposit of penalty of ₹ 25 lakh was to stand dispensed with and stay was to operate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion sought to be raised in the petition with respect to the changeability of duty since it would amount to pre-judging the issue. Suffice it to say that the instructions issued by the Board contained in the Excise Manual pressed into service by the petitioner ought to to have been given due consideration by the Tribunal when the same was brought to its notice. However, we do not find any referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order stands modified and the direction of pre-deposit of ₹ 1,11,67,333/- stands substituted with that of general bond for the full amount of duty. The petitioner to execute the bond within a period of four weeks from the date of receipt of copy of this order by the Tribunal. Petition is partly allowed in terms of this order. Accordingly, rule is made absolute with no order as to costs . X X X X Extracts X X X X X X X X Extracts X X X X
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