CESTAT order to deposit duty after considering prima facie case, undue hardship and interest of Revenue is valid

Brief of the case: In the case of Advance Netways Marketing Pvt. Ltd. Vs. CCE, Hon’ble Bombay High Court denied to interfere in the order of CESTAT who directed to deposit 50 % of total duty payable and 10 % out of penalty payable. Hon’ble Court made such observation after perusing the order passed by CESTAT and held that it appears to us that the learned Tribunal has taken into consideration all the three factors i.e. prima facie case, undue hardship and interest of the Revenue. As such it cannot be said that the discretion exercised by the CESTAT is exercised in a perverse or impossible...