2004 (6) TMI 42

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..... s heard finally at this stage. 4.The learned Counsel for the petitioner invited our attention to the judgment of the Customs, Excise Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata dated 29th October, 2002. The learned Counsel for the petitioner also submitted that the Tribunal was not right in observing in its order dated 11th February, 2004 that no financial hardship is pleaded. Th .....

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..... y means that the petitioner is not in a financial position to comply with the condition of pre-deposit. When the application seeking modification of the order dated 11th February, 2004 was made by the petitioner, the petitioner re-iterated that she was not in a financial position to comply with the pre-deposit and that financial hardship would be caused to her if she was directed to pre-deposit th .....

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..... r, the Tribunal's order dated 29th October, 2002 in the case of M/s. R.K. Impex A.K. More justify the dispensation of pre-deposit in the present case. 7.We, accordingly, set aside the orders dated 11th February, 2004 and 22nd April, 2004 and direct the Tribunal to hear the petitioner's appeal without insisting on compliance of pre-deposit. 8.No costs. - - TaxTMI - TMITax - Central Excise .....

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