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The High Court of Judicature at Allahabad heard a petition challenging an order by the Commissioner, Customs and Central Excise, rejecting a request to dispense with pre-deposit of adjudicated dues. The petitioner was levied Rs. 55,545/- as excise duty and Rs. 10,000/- as penalty for a wrongful claim of Modvat credit. The Commissioner's order was set aside as he did not consider the petitioner's financial hardship claim. The Commissioner was directed to re-decide the application in accordance with the law. The writ petition was allowed.
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