TMI Blog2009 (5) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : D.N. Panda, Member (J)]. Ld. Counsel Shri Hemant Bajaj submits that when the import was made, an amount of Rs. 6,58,053/- was deposited in terms of two bills of entry existing in page 23 of the paper book. The duty demand raised is Rs. 7,23,800/-. The difference between the paid figure and demanded figure has also been protected by bank guarantee and that was directed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 108 of the Customs Act, 1962 and that has credential value to bring the appellant to charges, the method adopted by the appellant should penalize it. Therefore, pre-deposit of penalty levied against the appellant M/s. Hindustan Pioneer as well as on the partner Shri Amarjeet Singh Khurana may be directed to be made before hearing of the appeal. 3. Heard both sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings which has been recorded in Para 18 of the order of adjudication. Grant opportunity of hearing was afforded to the appellant. Therefore, we consider it proper to direct that the appellant should make deposit of Rs. 3 lakhs (Rs. three lakhs) within six weeks from today and make compliance before the ld. Commissioner on 13-7-09. If such compliance is made before him, ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE - 2006 (204) E.L.T. 513 (S.C.) = 2008 (12) S.T.R. 104 (S.C.). 5. With our aforesaid observations and direction, we dismiss the stay application but granted a limited remand in the manner indicated above disposing the appeal. In view of deposit of Rs. 3 lakhs (Rs. three lakhs) ordered as above, there shall be no further deposit by Amarjeet Singh for hearing his appeal. 6. Both appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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