2008 (1) TMI 778

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..... CDR, for the Respondent. [Order per : Justice S.N. Jha, President]. The application on behalf of the appellants/assessee is for stay of the order of the Commissioner (Appeals) dated 23-8-2000, by which the ld. Commissioner dismissed the appeal of the appellants for non-compliance under Section 35F of Central Excise Act i.e. for non-deposit of Rs. one lakh. 2. After hearing both the si .....

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..... te of the Executive Engineer was submitted, but taking a hyper technical view of the matter, the claim was rejected. 3. We are satisfied that the appellants had a prima facie case in their favour and, therefore, the Commissioner should have granted full waiver of the amount. Accordingly, we set aside the earlier order dated 8-5-2007 directing pre-deposit of Rs. one lakh as well as final order da .....

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