2008 (9) TMI 395

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..... ovisions of the Companies Act, 1956, has prayed for a direction upon the respondent authorities to rescind and/or recall the order dated 22nd November, 2007 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata, East Regional Bench, Kolkata directing the petitioners to pre-deposit an amount of Rs. 32 lakhs within a period of eight weeks and report compliance on 31st Jan .....

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..... ntary affidavit was served on the respondent no. 2 and an affidavit of service to that effect is on record. 3. The relevant portion of the order impugned is as under :- "5. Considering the submissions made by both sides and perusing the case records, we find that prima facie the chemical test report is against the appellants and when the appellants produce the stock registers, the same would req .....

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..... that the petitioner had filed an application for dispensing with the requirement for pre-deposit of penalty imposed under Section 129E of the Customs Act, 1962 in accordance with the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. It appears in the said application statements have been made that the petitioner, a BIFR company would face financial hardship if it is to de .....

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