2016 (6) TMI 312

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..... nothing on record to indicate that the petitioner has satisfied the jurisdictional authority about the aforesaid two conditions mentioned in Clause 4.2. It is for the petitioner to satisfy the jurisdictional authority regarding deposit of 7.5% of the tax demanded and the fact that an appeal has been filed. - Petition disposed of - Writ Tax No. - 478 of 2016 - - - Dated:- 27-5-2016 - Hon'ble .....

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..... e amount. Clause 4.2 on which reliance has been placed is reproduced hereinunder :- 4.2 No coercive measures for the recovery of balance amount i.e. the amount in excess of 7.5% or 10% deposited in terms of Section 35F of Central Excise Act, 1944 or Section 129E of Customs Act, 1962, shall be taken during the pendency of appeal where the party/assessee shows to the jurisdictional authoriti .....

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