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2014 (11) TMI 743 - HC - Central ExciseMaintainability of appeal - Dismissal of appeal - Non compliance with pre deposit order - Held that:- How mere closure or then taking over by the financial institution ipso facto is sufficient to demonstrate undue hardship. In the light of material produced before us, we find that there is no jurisdictional error or perversity in the application of mind by the CESTAT. However, CESTAT has thereafter proceeded further, noted adjudication by this Court in the case of another unit and asked the present appellant to deposit 25% of the duty within eight weeks. The appellant has sought waiver of duty of ₹ 3,09,23,873/- plus interest and penalty. Thus, the order-in-original, which required him to pay equal amount as penalty and then interest with further penalty, has been substantially modified by the CESTAT. No error or perversity in the impugned order. As the dismissal of appeal is automatic and on account of failure to comply with said order of pre-deposit, the challenge to order dismissing the appeal for said failure also cannot be sustained. We find no substantial question of law arising in the appeal - Decided against assessee.
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