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2013 (1) TMI 533 - HC - CustomsConditional interim order waiving pre-deposit but directing to deposit Rs.60 lakhs as confirmed by Single Judge - assessee contested against multifarious contentions against an officer of the department who allegedly had ventured on a witch hunt - Held that:- It is pertinent to note that the said officer was not impleaded in these proceedings. But for making some vague allegations, absolutely nothing has been produced to substantiate the same. It is pertinent to note that the said officer has not passed the order and it is the Commissioner who has passed the order after going into the materials recovered from abroad. The appellant relied on the decision of Benara Valves Ltd. v. Commissioner of Central Excise [2006 (11) TMI 6 - SUPREME COURT OF INDIA] to contend that in considering waiver of pre-deposit, a cursory glance is not sufficient. However, on going through the judgment of Single Judge and also the order of the Tribunal, it is to be opined that the appreciation was not of a cursory nature and the materials have been gone into and a prima facie case on behalf of the department was found - no interfere with the judgment of Single Judge required - appellant granted with six weeks time from today to make the pre- deposit as modified by the Tribunal.
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