2008 (1) TMI 323

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..... nd from assessee is justified – in view of CBEC Circular dated 8-10-2001, prima facie case is made out in favour of the appellant and we are, therefore, satisfied that it was entitled to complete waiver - ST/445 of 2007 - ST/32 of 2008 - Dated:- 24-1-2008 - Justice S.N. Jha, President and T.K. Jayaraman, Member (T) L.P. Asthana and A. Jaju for the Appellant. A. Jain for the Respondent .....

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..... authority to waive the requirement of such deposit. As the appellant failed to deposit the said amount of Rs. 5 lakhs and they comply with the said order dated 19-3-2007, the appeal was dismissed for non-compliance of the order on 22-5-2007. 2. Having heard ld. DR at length, we are satisfied that the order cannot be sustained and the matter is fit to go back for consideration on merit by the .....

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..... le Supreme Court in the case of Indu Nissan, Oxo Chemicals Industries Ltd. v. Union of India 2008 (221) ELT 7 in support of the contention that the stay of waiver can be granted only in cases of undue hardship. According to him, as no case of undue hardship in the sense of economic hardship is made out, the appellants did not deserve any waiver and therefore, the Commissioner was fully justifi .....

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