1999 (4) TMI 93

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..... etitioner challenges an order, dated 24-3-1999 by which in an appeal pending before the Commissioner (Appeals), Customs and Central Excise, Ghaziabad, the petitioner has been directed to make a pre-deposit of 50% of the adjudicated dues and the conditions of the pre-deposit of the balance has been waived. 2.Heard Shri Bharat Ji Agarwal, learned Senior Advocate for the petitioner and Shri S.N. Sri .....

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..... undue hardship will be caused to the appellant it is refused to deposit the amount. It is under that power that the Commissioner has waived the condition of pre-deposit to the extent of 50%. The petitioner's case is that it has a strong arguable case and its financial position does not permit it to make the deposit. According to it, it has already exceeded the over draft limit of Rs. 35 lacs gran .....

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..... t. Even if it succeeds in appeal, no interest will be payable by the revenue atleast for the period during which the appeal remains pending. 6.In my view, it is fit case in which the petitioner's prayer for waiving the condition of pre-deposit fully should have been accepted. 7.The writ petition is, therefore, allowed and modifying the Commissioner's order, dated 24-3-1999, it is ordered that th .....

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