TMI Blog2014 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER The appellant challenges the final orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Bench at Mumbai dismissing the appellants appeals for failing to pre-deposit in all Rs. 40.00 lacs in the aggregate in two appeals. In one case 25% of the penalty amount of Rs. 1.00 crore and in other case 50% of the penalty amount of Rs. 30.00 lacs was directed to be pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted the impugned order. 4. Having heard the learned Counsel for the parties and considering the facts and circumstances of the case, particularly, in view of the fact that the sale proceeds of the seized goods have been completely confiscated and his difficult financial position, the interest of justice would be served if the appellant is directed to make a total pre-deposit of Rs. 30.00 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals for non-compliance of the pre-deposit order are set aside on the condition precedent that the appellant deposits with the revenue the amounts of Rs. 30 lacs within eight weeks from today. On the deposit being made and evidence being produced before the Tribunal of having deposited the amount within the stipulated period the appeals will be restored by the Tribunal and finally disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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