2015 (1) TMI 1171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ifferential duty of ₹ 65,53,233/- in respect of 48 bills of entry and further differential duty demand in respect of two other bills of entry, is thus secured at least substantially. - CESTAT can be modified with a direction that the appellant need not deposit anything over and above the amount already paid to the Department, but to secure the balance sum the appellant shall furnish a bank g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... STAT by taking into account the relevant and germane factors. It has found that a prima facie case has been made out, but not to this extent as would enable the appellant to seek waiver of pre-deposit of the entire amount. Further to balance the equities the direction has been issued. However, the complaint made by Mr. Shah that the CESTAT failed to take into consideration the fact that a sum of & .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of eight weeks from the date of receipt of a copy of this order. The statement accepted. 3. Barring the above modification nothing needs to be done in the subject Appeal. We clarify that the observations and findings of the CESTAT shall be treated as prima facie and tentative and shall not bind the CESTAT at the time of final decision of the appeal. All contentions are kept open. The appeal is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X