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2011 (2) TMI 570 - HC - Central ExciseWaiver of pre-deposit - Whether the application for waiver of pre-deposit could be rejected without considering the prima facie case - . There is no denial of the fact that the prima facie case has not been considered by the Tribunal while deciding the application for waiver of the appellant - But, considering the fact that the appeal which was dismissed by the Commissioner (Appeals) along with the appeal of the Assessee has been allowed by the Tribunal, it would be appropriate that the Assessee may be required to furnish the bank guarantee of the impugned amount in the appeal - In case, the appellant furnishes the bank guarantee of the impugned amount, then the appeal may be heard and decided on merits in accordance with law - Appeal is allowed
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