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2014 (5) TMI 299 - RAJASTHAN HIGH COURTWaiver of pre-deposit - Tribunal has directed the appellants to deposit 25% of duty demand - allegation of clandestine removal - estimation of value of clearance - Held that:- Hon’ble the Apex Court in Indu Nissan Oxo Chemicals Ind. Ltd. v. Union of India (UOI) and Ors. [2007 (12) TMI 220 - SUPREME COURT OF INDIA], considering the matter relating to waiver of deposit of amount or pre-deposit of demand during pendency of the appeal relating to the Customs Act, 1962 and considering the plea of financial hardship and balance of convenience, held that even if there is financial hardship, the same cannot be a ground to dispense with pre-deposit amount and balance of convenience is not in favour of appellant. - no merit in any of the appeals and the same are, accordingly, dismissed - Decided against the assessee.
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