2015 (2) TMI 77

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..... . ORDER Appellants are seeking condonation of delay in filing the appeal. It has been explained that one Shri Hari Kishore an employee of the appellant has received the order-in-original on 29-3-2014 and this they came to know only when the appellant received a letter requiring them to make payment of the amounts demanded in the order-in-original dated 18-3-2014. It is also stated that Shri Hari .....

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..... security by way of fixed deposit receipt in the name of Commissioner of Customs for an amount of Rs. 3,03,45,130/- & Rs. 9,10,423/- and thereafter provisional assessment was resorted to and coal was allowed to be cleared. Proceedings initiated have culminated in confirmation of differential duty demand of Rs. 6,35,22,913/- with interest and penalty equal to the same amount. Further, goods have be .....

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..... anting waiver of pre-deposit and granting stay is no longer required to be followed. The appellant is required to deposit an amount of 7.5% (in this case the order was passed by the Commissioner and this is the first appeal) of the duty. In this case, appellants have not deposited the amount and the fixed deposit receipt in the name of Commissioner of Customs cannot be considered as a pre-deposit .....

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