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TMI Blog2012 (7) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit the entire amount is not justified. The said direction is modified and instead the petitioner shall be directed to deposit the entire duty amount in three equal monthly installments. The condition to deposit the interest on the duty amount is hereby set-aside. - Decided in favour of assessee. - W.P. (C) No. 3933 of 2012 - - - Dated:- 9-7-2012 - S. Ravindra Bhat and R.V. Easwar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. The petitioner is a merchant-exporter who had availed benefit of Notification 42/2001-C.E. (N.T.). It was submitted that originally the authorities had required the petitioner to show-cause vis-a-vis the CT-1 Forms but it was argued that the ARE Forms relied upon by the authorities in this case were not signed by the petitioner or his representative and that an application for Fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made submissions before the appellate authority and the CESTAT about the financial difficulties faced by it. Having regard to these circumstances, this Court is of the opinion that the Tribunal s direction that the petitioner should deposit the entire amount is not justified. The said direction is modified and instead the petitioner shall be directed to deposit the entire duty amount in three equa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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