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TMI Blog2015 (10) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... . At this stage, considering the financial hardship expressed and other aspects of the case and the interest of Revenue, it would be appropriate to direct the applicant to deposit ₹ 25.00 Lakhs, which is less than seven and half per cent of the total duty confirmed within a period of Eight weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing No.6142 (W) of 2014. The Hon ble High Court after hearing both sides pleased to refer the matter back to Tribunal for re-consideration of the issue afresh, after imposing cost of ₹ 50,000/- on the applicant. Aggrieved by the said order, the applicant had preferred an appeal before the Division Bench of the Hon ble High Court. The Division Bench of Hon ble High Court by its order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that even if they are considered as manufacturer, the total liability on them would be approximately ₹ 57.00 Lakhs, after allowing the CENVAT Credit on the inputs, used in or in relation to the manufacture of finished goods. However, the Ld. Consultant with the instruction of their client offered to deposit ₹ 25.00 Lakhs. 6. Per contra, the Ld. A.R. for the Revenue submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order by the adjudicating authority.These evidences could be considered in detail only at the time of disposal of the appeal. At this stage, considering the financial hardship expressed and other aspects of the case and the interest of Revenue, it would be appropriate to direct the applicant to deposit ₹ 25.00 Lakhs(Rupees Twenty Five Lakhs), which is less than seven and hal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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