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M/s Shapers Industries Ltd. Versus CCE & ST, Bhopal

2016 (10) TMI 192 - CESTAT NEW DELHI

Quantum of Bank Guarantee - amount of bank guarantee reduced to 5% - financial hardship - provisional release of goods on furnishing of B-11 bond - Is the reduction in the amount of Bank Guarantee justified? - Held that: - it is only a typographical .....

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ds as at the time of release of goods in any case the assessee has to pay full amount of duty - provisional release of goods ordered with modification that the bank guarantee of 5% of the value of the goods only to be furnished - appeal allowed - dec .....

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DER Per Ashok K. Arya Heard both the sides. 2. The appellant pleads financial hardship that they have been put to the terms in the provisional release order issued by Principal Commissioner that the seized gods could be released provisionally by furn .....

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n in the case of CC & Ors. Vs. M/s Navshakti Industries Pvt. Ltd. & Anr. 2011 (5) TMI 149-Supreme Court and CESTAT. Hyderabad decision in the case of M/s Kanishka Plast & M/s Sonal Plast Vs. CCE, Hyderablad vide order No. A/30447-30448/20 .....

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