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2013 (12) TMI 404 - CESTAT MUMBAIStay application - Penalty u/s 114(iii) - Confiscation of goods - Held that:- Pre-deposit of redemption fine is not at all warranted while hearing the stay application and, therefore, the Commissioner (Appeals) was clearly in error when she directed pre-deposit of 50% of the redemption fine also. Further, in the facts and circumstances of the case, when the department itself took five years to initiate action, it is not understood how the pre-deposit of penalty could be ordered without hearing the case on merits. Accordingly, I set aside the impugned order and direct the lower appellate authority to decide the appeal on merits without insisting on pre-deposit of the dues adjudged against the appellant, after giving the appellant a reasonable opportunity of being heard - Stay granted.
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