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2010 (5) TMI 436 - CESTAT, NEW DELHIWaiver of pre-deposit – interest – delay in payment of duty - Right to appeal is a statutory right and the same can be subject to various conditions - a person aggrieved by an order of the original Authority desiring to avail the benefit of the appellate jurisdiction can avail such remedy subject to conditions imposed or attached thereto - appellant has to deposit the amount determined by the lower authority – Held that: - It cannot be disputed that if an assessee withholds the public money and utilises the same for himself without surrendering the benefit so derived from such utilisation in favour of public exchequer, it would amount to unjust enrichment - duty liability arising in the course of the adjudication proceedings before the authorities and appropriate steps being taken by the authorities concerned to safeguard the revenue while allowing the assessees to take the benefit of various facilities granted under the statutory provisions - appellant has made out the case as regards the penalty amount, but no case has been made out as far as interest amount is concerned - application is partly allowed and the penalty amount is waived till the disposal of the appeal
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