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2015 (12) TMI 475 - CESTAT KOLKATA

2015 (12) TMI 475 - CESTAT KOLKATA - TMI - Waiver of pre deposit - Penalty u/s 114 and 114AA - Held that:- entire allegation rests on appreciation of evidence adduced by both the sides which would be analyzed at the time of disposal of Appeal. At this stage, the offer to deposit ₹ 30,000/-(Rupees Thirty Thousand only), considering the financial condition of the Applicant, seems to be reasonable. - Partial stay granted. - Stay Petition No.SP-80074/13 In Appeal No.CA-70016/13 - Order No.SO/7 .....

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of principles of natural justice inasmuch as after handing over the seizure report in November, 2011 no further opportunity was allowed nor the request for cross-examination of the witnesses were allowed. He submits that the evidences on which the ld. Commissioner relied could be rebutted by them with contrary evidences. He submits that the Applicant is financially broken down, however, at this stage he makes an offer to deposit ₹ 30,000/-(Rupees Thirty Thousand only) pending disposal of t .....

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