TMI Blog2016 (11) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... months time is extended to deposit the amount. The appeal stands disposed of. - D.B. CIVIL MISC. APPEAL (EXCISE) NO. 55/2015 - - - Dated:- 19-10-2016 - K. S. Jhaveri and Mahendra Maheshwari, JJ. For the Appellant : Sameer Jain For the Respondent : Saurabh Jain JUDGMENT 1. Learned counsel for the appellant undertakes to remove the defect with regard to submission of demand dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the issue is subject matter of decision of this Court in M/s Nissin Brake India Pvt. Ltd. Vs. Union of India (UOI) ors.- D.B. Civil Writ Petition No.11037/2016 wherein in para 2 it has been observed as under: 2. Counsel for the petitioner contended that in view of the decision of Division Bench of this court in D.B. Excise Appeal No. 2/2014, (M/s Barijoriwala's Rolling Mills Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases referred above, we are of the opinion that the orders passed by the Commissioner/ CESTAT need interference. Thus, taking into consideration the facts available on record, we are of the opinion that on deposit of 15% of the amount of duty or the penalty, as the case may be, appeals would be heard by the Commissioner/ CESTAT. The amount of 15% of the duty or the penalty, as the case may be, wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be, within a period of one month from today. It is further made clear that if any of the assessees has already deposited the amount greater than what has been directed by this court, the appeal would be heard without being guided by the directions given above, rather, would be treated to be in satisfaction of the condition of pre-deposit. 4. In that view of the matter, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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