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2011 (3) TMI 825

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..... or them to deposit the dues - As such the direction by Commissioner (Appeals) to deposit an amount of Rs.5 lakhs in terms of the provisions of Section 35F cannot be said to be harsh - Appellant directed to deposit the amount as per order of commissioner (appeals). - ST/200/09 - - - Dated:- 15-3-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Appellant : Shri Mithil Dave, Adv Respo .....

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..... to deposit the entire duty. He further submits that the Commissioner (Appeals) has been lenient in directing the applicant to deposit only an amount of Rs.5 lakhs, as a condition of hearing of the appeal. 4. We note that the appellant is not disputing his duty liability. As such the direction by Commissioner (Appeals) to deposit an amount of Rs.5 lakhs in terms of the provisions of Section 35 .....

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