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TMI Blog2016 (10) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal tax ignoring the penalty component. The Tribunal has perused the materials on record and come to the conclusion that no further relaxation can be granted - appeal restored on the condition that the appellant satisfies the pre-deposit requirement as provided by the Tribunal latest by 31.12.2016 - appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the appellant failed to fulfill such requirement, the tax appeals were dismissed only on that ground. The appellant thereupon approached the Tribunal in three separate appeals. Under an order dated 14.08.2015, the Tribunal directed the appellant to deposit 10% of the tax demand since the appellant failed to do so. By the impugned order, the Tribunal also dismissed all the three appeals. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubled the value of such imported goods for the assessment of the appellant's tax liability, when the requirement of predeposit is barely 10% of the principal tax, this issue would become insignificant. 4. Under the circumstances, these tax appeals are dismissed, however with the observation that, if the appellant satisfies the predeposit requirement as provided by the Tribunal latest by 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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