2017 (1) TMI 583

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..... f 7½ % of the duty drawback element is made, it would be considered sufficient compliance with the mandate of law. The Appellate Commissioner shall decide the appeals before him in accordance with law subject to such deposit - petition disposed off - decided in favor of petitioner. - W.P.(C) 12128/2016 & CM No.47885/2016 - - - Dated:- 23-12-2016 - S. Ravindra Bhat And Najmi Waziri, JJ. Fo .....

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..... s are held jointly and severally liable, one set of pre-deposit is sufficient for hearing of the appeal. Following that order, it is hereby directed that the separate pre-deposit amount in respect of the petitioners and its directors is not essential. In other words, if one set of pre-deposit amount to the extent of 7 % of the duty drawback element is made, it would be considered sufficient compl .....

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