2015 (7) TMI 137

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..... e from the date it was issued and, accordingly, the appellant was only required to pay 10% of the duty or penalty in pursuance to the decision for filing an appeal against the order of the Commissioner (Appeal). We are, prima face, of the opinion that in view of the circular dated 16.09.2014, the appellant was required to deposit only 10% of the amount of duty i.e. 1,72,17,199/-. Since the appella .....

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..... taken into consideration the prima facie case, undue hardship and balance of convenience while deciding the application under Section 35F of the Act. He has placed reliance on the decision of the Hon'ble Supreme Court in Mehasana Dist.Co-Op.Milk P.U. Ltd. Vs. Union of India: 2003 (154) ELT 347 (SC) in which the settled principles for consideration of application under Section 35-F of the Act are r .....

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..... t was only required to pay 10% of the duty or penalty in pursuance to the decision for filing an appeal against the order of the Commissioner (Appeal). We are, prima face, of the opinion that in view of the circular dated 16.09.2014, the appellant was required to deposit only 10% of the amount of duty i.e. ₹ 1,72,17,199/-. Since the appellant has already deposited ₹ 11,00,000/-, the di .....

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