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2014 (9) TMI 533 - HC - Central ExciseWaiver of pre deposit - Held that:- Interim orders cannot constitute a precedent but there ought to be some consistency even in making interim orders. If in same situation on same grounds, the interim order has been passed imposing certain conditions then in subsequent cases and for maintaining certainty, the Tribunal ought to have passed the identical order. There is no reason for deviating in the present case. There is no grievance made with regard to the financial capacity or otherwise of the assessee. It being a public utility concern, interest of justice would be served if we modify the order passed by the Tribunal and instead of condition of 50% of the deposit of the duty demanded, we direct that on deposit of sum of ₹ 15 lakhs within a period of four weeks from today, there shall be a stay in terms of the application made before the Tribunal. To enable the assessee to comply with the modified order and directions, it is directed that no coercive measures be initiated for a period of four weeks - Decided partly in favour of assessee.
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