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2011 (7) TMI 228 - HC - CustomsWaiver of pre-deposit - it is not open to the petitioner to allege that the first respondent had not considered the contentions raised on behalf of the petitioner and that the impugned order had been passed by the first respondent, without giving sufficient reasons - Unless the petitioner shows that the conditions enshrined in Section 129 E of the Customs Act, 1962, are made out, by sufficient evidence, the waiver of pre-deposit of penalty cannot be granted, totally, as prayed for by the petitioner - Considering the nature of the dispute and the difficulties highlighted by the appellants seeking dispensation of deposit, it is directed that the appeals shall now be heard without requiring further deposit, if the appeals are free from other defects in accordance with law - Even if it could be accepted that the petitioner had made certain averments regarding its financial difficulties, it would not be entitled to the relief of waiver of pre-deposit of penalty, as such averments had not been substantiated with sufficient evidence - Since, specific averments had not been made by the petitioner regarding 'financial hardship', in the applications filed for the waiver of pre-deposit of penalty, with supporting evidence, the first respondent had no occasion to give detailed reasons for rejecting the request of the petitioner - Decided against the assessee
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