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2015 (9) TMI 563 - HC - CustomsImposition of Pre-deposit Condition for hearing – Onerous and excessive – Appellant contended that Tribunal’s condition for hearing of pre-deposit (to extent of 20% of penalty amount), is onerous and excessive – Held that:- no dispute that merely week after, appeal was filed, notification requiring pre-deposit fixed to tune of 7.5% of determined duty and penalty liability came into force – In light of this fact and further circumstance that director made admissions with respect to forgery, Court of opinion that interest of justice would be served if pre-deposit amount is reduced to half instead of 20% – Pre-deposit condition shall be deemed to be satisfied if appellant deposits 10% of penalty determined as against it within six weeks – Impugned order of CESTAT modified – Decided partially in favour of Assesse.
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