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2013 (10) TMI 669

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..... known to each other and were engaged themselves in trying to create documents for export - All the legal arguments needs to be gone into detail vis-a-vis the role attributed to the current appellant, which can be done only at the final disposal of appeals – the appellant was directed to submit the amount as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Parti .....

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..... sion that decision of the Tribunal in the case of Abhay Gupta Vs CCE Faridabad 2012 (281) ELT 639 (Tri-Del) would apply in this case. It is his submission that even the provisions of Rule 26(2) of Central Excise Rules, 2002 may not be applicable in this case as the period involved in this case is prior to the amendment which is brought into. 3. Heard the ld.Departmental Representative, who submi .....

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..... he final disposal of appeals. Hence, in our view, the appellant needs to be put to some condition to hear and dispose the appeals. 6. Keeping in mind the status of the appellant being an individual, we direct the appellant to deposit an amount of Rs.50,000/- (Rupees Fifty Thousands only) in both the cases put together within a period of eight weeks from today and report compliance on 21.10.2013 .....

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