2000 (1) TMI 56

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..... Customs and 1833/990 M/s. Gilt Pack Limited and another v. Commissioner (Appeals), Central Excise and Customs. 2. Undisputedly, the petitioner being aggrieved by the fixation of the duty and imposition of the penalty has preferred two appeals before the appellate authority. Alongwith the appeals, application under section 35(F) of the Act was filed seeking exemption from pre-deposit. Learned Ap .....

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..... ck company the amount is required to be deposited, it would not only crush financial status of the company but on the other hand would create number of problems. An advance copy in the matter was supplied to the learned senior standing counsel who has appeared before the court and has made his submissions. 4. Learned counsel for the petitioner placing strong reliance on a judgment of the Supreme .....

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..... ry to the petitioner. Taking into consideration the totality of the circumstances, I am of the opinion that the application filed by the petitioner deserves to be allowed to a limited extent. Within three weeks from today in each of the case the petitioner shall deposit 25% of the amount as determined by the assessing authority. If such deposit is made, the petitioner shall be entitled to be heard .....

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