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2015 (8) TMI 1258 - HC - Central ExciseDirection to make pre-deposits - Held that:- In the facts of the present case, the Tribunal after erroneously recording that the petitioners had indulged in delaying the adjudication proceedings, has directed to deposit a sum of ₹ 20,00,000/- which is clearly discriminatory. In the aforesaid premises, the impugned order passed by the Tribunal being based upon an erroneous finding of fact as well as being discriminatory qua other assessees, cannot be sustained to the extent the same directs the petitioners to deposit ₹ 20,00,000/- and report compliance to the adjudicating authority. For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The impugned order dated 5th February, 2014 passed by the Tribunal (Annexure “A” to the petition) is hereby quashed and set aside, to the extent the same directs the main appellant therein to deposit an amount of ₹ 20,00,000/- within a period of eight weeks and report compliance to the adjudicating authority and further observes that upon verification of payment of such deposit, the adjudicating authority will decide the case afresh in de novo adjudication. Accordingly, the adjudicating authority shall decide the case afresh, de novo, after providing all relied upon documents to the petitioners and after extending them an opportunity of personal hearing.
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