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TMI Blog2020 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... i Shobhit Saharia, learned counsel for the respondent ORDER Ravi Malimath, A.C.J. (Oral) Aggrieved by the order passed by the CESTAT, New Delhi in Appeal Nos. 593-594 & 309 of 2011 dated 23.03.2012 in rejecting the plea of the appellant for waiver of pre-deposit, the instant appeal is filed. 2. The appeal was admitted on 26.11.2012. 3. Shri Pulak Raj Mullick, learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent. Hence, he pleads that his plea may kindly be considered. Learned counsel further undertakes that, in the event of the order of the Tribunal going against him, he will make good the entire amount of duty, including the pre-deposit as determined by the Tribunal. 5. The same is disputed by Shri Shobhit Saharia, learned counsel appearing for the respondent. He submits that, even a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder." 8. Therefore, there was no compulsion for payment of the pre-deposit at the relevant point of time. The provision prescribed that, if the appellant was to make out a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d keeping in mind the long passage of time, we deem it just and appropriate to direct the appellant to deposit a sum of Rs. 20,00,000/- with the Commissioner, G.S.T, Dehradun within a period of three months from today. The CESTAT to thereafter consider the matter on merits. 11. The undertaking of the appellant, that in the event of the order of the Tribunal going against him he would deposit the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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