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2014 (11) TMI 201 - AT - Central ExciseApplication of deferment of order of pre-deposit - appellants contend that since these appellants have only recently approached the High Court, their appeals should not be dismissed for default in pre deposit - Held that:- No merit in the contentions of those appellants, who argue that their appeals should not be dismissed for failure of pre deposit in terms of Section 35F of the Central Excise Act, 1944, merely since they had chosen to prefer appeals against the order dated 11.7.2014. It is axiomatic that an order of CESTAT, interim or final including an order directing pre deposit, is an operative order. It is subject however to appellate or judicial review scrutiny, by the High Court. The order dated 11.7.2014 considered the merits of the appeals as also the financial distress pleaded by some of the appellants; and that is the reason why the specified quanta of pre deposit were ordered in respect of each of the appellants, though no prima facie case was found in their favour. The pre deposits ordered are not even of the whole of the duty liability assessed in respect of the each of the appellants let alone the interest and penalty components. - various appeals dismissed for failure of pre deposit.
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