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2011 (10) TMI 442 - HC - Central ExciseWaiver of pre-deposit - Clandestine removal of finished goods under the sale invoices of two units, namely, M/s. Fenil Control Gears and M/s. EXEC - Petitioner is a partnership firm, which is engaged in the manufacturing and selling of flame proof and weather proof electrical equipments is located at Silvasa - Learned counsel Mr. Mishra appearing for the petitioner fervently argued before this Court that there was acute financial hardship suffered by the petitioner firm - It has been all along emphasized from Counsel of the Revenue that Tribunal while considering the request of petitioner to forgo direction of pre-deposit pending the appeal has scrupulously considered these two requirements - In this premise, request made by the petitioner in the present petition for dispensing with the condition of pre-deposit of duty of Rs. 65.00 Lakhs as directed by the Tribunal in his impugned order is not found sustainable and therefore cannot be acceded to - Petition is dismissed
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