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2014 (7) TMI 883 - HC - Central ExciseWaiver of pre-deposit - SEZ unit - Clearance of goods to DTA units without following the prescribed procedure - duty was confirmed holding that the material, which was cleared are not books within the meaning of Customs Tariff Heading 49.01, and that it will fall under 49.11 and not exempt from duty - notification No.21/2002 - Held that:- there is a prima facie case in favour of the appellant that the goods are not liable to duty in terms of the exemption in Notification No.21/2002 Customs. The above fact, in the light of the Supreme Court decision in Gujarat Prestorp Electronics Ltd.'s case [2005 (8) TMI 657 - Supreme Court of India], was not considered by the Tribunal for deciding the prima facie case. Undue hardship to such person and safeguard the interests of the Revenue - Held that:- It has become an unfortunate trend to casually dispose of stay applications by referring to decisions in Siliguri Municipality v. Amalendu Das, [1984 (1) TMI 63 - SUPREME Court] and CCE v. Dunlop India Ltd., [1984 (11) TMI 63 - SUPREME Court] cases without analysing factual scenario involved in a particular case. For a hardship to be undue it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. - The word undue adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. We find much force in the plea of the appellant regarding undue hardship and financial difficulty in pursuing the appeal on payment of the pre-deposit as ordered by the Tribunal. The same, therefore, requires to be modified considering the prima facie case of the appellant. - appellant is granted waiver of the entire amount ordered to be paid as pre-deposit by the Tribunal. - stay granted - decided in favor of assessee.
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