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2015 (10) TMI 835 - CESTAT MUMBAI

2015 (10) TMI 835 - CESTAT MUMBAI - TMI - Waiver of pre deposit - Imposition of penalty - Held that:- Order-in-original does not indicate that any amount is appropriated against the present appeal. This fact is not disputed by the learned counsel for the appellant. Whatever amount was deposited has already been appropriated in another case. The said amount cannot be taken for purpose of compliance with the requirement of Section 129E(iii) - Under the circumstances, the objection raised by the Re .....

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1-8-2015 - P K Jain, Member (T) For the Appellant : Mr G B Yadav, Adv For the Respondent : Mr S J Sahu, Assistant Commissioner (AR) ORDER The appellant has not deposited 10% of the penalty confirmed on him as per Section 129E(iii) of the Customs Act, 1962. Registry issued a show cause notice to the appellant. 2. Learned advocate for the appellant submitted that from a common investigation, two show cause notices were issued, one to Madhura Industrial Textiles and another to Can Pack India Pvt. L .....

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an amount of ₹ 7 lakhs, this should be considered sufficient for purpose of Section 129E(iii). He also submits that the Commissioner (Appeals) has also taken similar view while deciding the appeal in the present case. 3. Learned AR submitted that as far as the present appeal is concerned, it is a show cause notice issued to Can Pack India Pvt. Ltd. and the present appellant. In the order-in-original, a penalty of ₹ 10,80,671/- is imposed. Whatever amount was deposited has been appro .....

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