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2010 (9) TMI 367 - HC - Central ExciseWaiver of pre-deposit – Demand of duty and penalty - Tribunal directed the petitioner to deposit 50% of the total amount – assessee did not deposited the amount - appeal stood dismissed - petitioner had been referred to the Larger Bench – for full waiver of – Held that: - since the pre-deposit had not been made the appeal stood dismissed - Tribunal, referring those appeals to a Larger Bench cannot by itself constitute a change in circumstances so as to warrant modification on that count - reason to modify the order requiring the pre-deposit or to restore the appeal The Tribunal was not justified in dismissing the appeal on the ground of non-payment of amount of pre-deposit. It was further submitted that in the case of Mahavir Food Products v. Commissioner of C.Ex. Vadodara, (2007 -TMI - 1202 - CESTAT, AHMEDABAD ) the said issue has ultimately been held in favour of the assessee - Appeals restored to the file of the Tribunal.
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