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TMI Blog2015 (2) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ying interest. The Tribunal has affirmed this order by primarily recording that the appellant was not able to commence production by 31.3.2010 and, therefore, the order passed by the Commissioner(Appeals) does not call for interference. We shall not record any final opinion on merits but would reiterate that the appellant did raise arguable points relating to commencement of production on or before 31.3.2010. It would also be necessary to reiterate that once an appeal is admitted for adjudication the application for stay should not be decided by imposing such conditions as are onerous or penal or tend to negate the statutory right of an appeal. The condition of pre deposit is meant to secure the interest of the revenue and not to punish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to pay the entire amount of duty and almost the entire amount of penalty as a pre-condition to the hearing of the appeal. The order is not only onerous but in essence takes away the right of the appellant to seek adjudication of its grievance, namely, that facts relied in the original order are incorrect as the appellant commenced production before 31.3.2010. Counsel for the appellant submits that the appellant has deposited ₹ 10.00 lacs, as directed by this Court on 10.12.2014. Counsel for the revenue, on the other hand, submits that a perusal of the record reveals that the appeal is devoid of any merit. As per the record, machinery essential for commercial production, was received on 31.3.2010 and the electricity connec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit is meant to secure the interest of the revenue and not to punish an assessee. The appellant has admittedly deposited ₹ 10.00 lacs as directed vide order dated 10.12.2014. We are satisfied that the interest of the reveune would be suitably saved if the appellant is directed to deposit another sum of ₹ 5.00 lacs. Consequently, without expressing any further opinion on the merits of the controversy, the appellant is directed to deposit another sum of ₹ 5.00 lacs before the date of appearance. Upon deposit of ₹ 5.00 lacs, recovery of the balance amount of duty, penalty and interest shall remain stayed. The appeal shall be decided within two months on the parties putting in appearance before the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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