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2010 (7) TMI 425 - BOMBAY HIGH COURTWaiver of pre-deposit – clandestine removal – admittedly two panchnamas were drawn by the department at the factory premises of the appellants on 8th December 2005 and 12th December 2005, why the department failed to take cognizance of the results recorded in the panchnama dated 8th December 2005 and only took cognizance of the results of the panchnama dated 12th December 2005. It was also not explained on behalf of the respondent why, after allowing one of the witnesses of the respondent to be cross-examined by the appellants, the other witnesses were not produced for cross-examination. In view thereof, the Tribunal is not justified in passing an order directing the appellants to deposit an amount of Rs. 1,00,000/- as pre-deposit. – pre-deposit reduced - Appeal is disposed of accordingly
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