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2011 (3) TMI 1222 - AT - CustomsWaiver of pre-deposit - Condonation of delay - Held that:- Nothing else was averred or requested by the assessee in the stay application before the Commissioner (Appeals). Nevertheless, the Commissioner (Appeals) examined the various aspects of the matter including undue hardships though there was no plea of hardships in the stay application. The appellate authority referred to relevant decisions of the Hon'ble Supreme Court and this Tribunal on the factors to be considered under Section 129E of the Customs Act and Section 35F of the Central Excise Act for waiver of pre-deposit. After careful examination of all the relevant aspects, the Commissioner (Appeals) directed the above pre-deposit to be made by the assessee. Accordingly, an amount of Rs.40 lakhs was required to be deposited before 17.4.2009 & also made clear therein that, in the absence of evidence of pre-deposit, the appeal would be dismissed ex-parte. Thus enough material found in support of the prima facie view taken by the Commissioner (Appeals) - allow these appeals by way of remand with a direction to the appellant to pre-deposit Rs.40 lakhs within four weeks from today.
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