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2013 (12) TMI 1239 - HC - Central ExciseLiability to pre-deposit the duty u/s 35F of the Central Excise Act, 1944 – Held that:- A plain reading of the provision shows that pre-deposit is not mandatory in all appeals filed under Section 35B of the Act, but in certain appeals specified therein pre-deposit is not required at all - the order dated 30.11.2011 itself shows that the writ petitioner was not heard before passing the order - the matter had already undergone several adjournments at the instance of the petitioner and there was no representation on behalf of the petitioner despite notice - the Tribunal could not be found fault with in proceeding with the matter in the absence of the petitioner, the Tribunal is bound to pass an order on merits assigning the reasons for its conclusion - the CESTAT directed the assessee to pre-deposit 50% of the duty demanded is absolutely without any reasons. The Tribunal did not go into the petitioner's plea of financial hardship, particularly the plea that the petitioner company has been referred to BIFR – Thus, the CESTAT is not justified in concluding that the petitioner failed to comply with the condition of pre-deposit of 50% of the duty demanded - the petitioner deserves to be provided an opportunity to renew its request for waiver of pre-deposit – Decided in favour of Petitioner.
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