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2013 (1) TMI 224 - CESTAT BANGALORENon-compliance with Section 35F - Non compliance Pre deposit orders and report compliance on time - Held that:- Not found prima facie case for the appellant before the Commissioner (Appeals) as most part of the impugned demand resulted from denial of CENVAT credit on trading activity. Prima facie, the assessee could not have staked a good claim before the Commissioner (Appeals) expressing their willingness to pre-deposit 30% of the aforesaid amount. The stand taken by the Commissioner (Appeals) cannot, on principle, be faulted. However, considering the plea of financial hardships, a little more time could have been given to the assessee for making the pre-deposit. Now that much time has elapsed since then, the appellant should be in a position to make pre-deposit of a reasonable amount, thus directed them to pre-deposit an amount of Rs.10/- lakhs within four weeks and report compliance to the Commissioner (Appeals) on or before 7.2.2013, whereupon the Commissioner (Appeals) shall take up the appeal (filed against the order-in-original) for disposal on merits without insisting on pre-deposit of any further amount.
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