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2015 (10) TMI 1260 - CESTAT KOLKATA

2015 (10) TMI 1260 - CESTAT KOLKATA - TMI - Waiver of pre deposit - Penalty u/s 11AC - Held that:- Commissioner while directing pre-deposit has recorded reasons. At this stage keeping in view the recent trend in disposing stay application, it would be appropriate to direct the Applicant to deposit further amount of ₹ 2.10 Lakhs, taking into consideration that they have already deposited an amount of ₹ 2.00 Lakhs during the course of adjudication proceeding. In the result, the applica .....

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isra, Member (J) And I P Lal, Member (T) For the Petitioner : None For the Respondent : Shri A Roy Supdt. (AR) ORDER Per D M Misra 1. None present for the applicant. Heard the ld.AR for the Revenue. 2. This is an application seeking waiver of pre-deposit of duty of ₹ 41.00 Lakhs and penalty of equal amount imposed under Rule 18 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 read with Section 11AC of the Central .....

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