2015 (10) TMI 706

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..... the petitioner would point out that the filing of an appeal before the Tribunal necessitates a payment of 10% of the tax confirmed against the petitioner by Ext.P13 order, as a precondition for maintaining the appeal before the Tribunal. I find, however, that the said condition is not so onerous as would deprive the petitioner of an effective right of appeal against Ext.P13 order. This is more so .....

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..... xt.P11 order of the Joint Commissioner of Central Excise and Customs, Cochin, has preferred an appeal before the 2nd respondent, Appellate authority. By Ext.P13 order, the 2nd respondent rejected the appeal and upheld Ext.P11 order of the adjudicating authority. In the writ petition, Ext.P13 order of the Appellate authority is challenged. It is the contention of the petitioner that both the adjudi .....

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..... te Tribunal. No doubt, the learned counsel for the petitioner would point out that the filing of an appeal before the Tribunal necessitates a payment of 10% of the tax confirmed against the petitioner by Ext.P13 order, as a precondition for maintaining the appeal before the Tribunal. I find, however, that the said condition is not so onerous as would deprive the petitioner of an effective right of .....

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