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2013 (4) TMI 107 - HC - Central ExciseWrit petition – preliminary objection raised by department regarding maintainability of the petition related to order of waiver of condition of pre-deposit of duty is an appealable order in terms of Section 35G of the Central Excise Act, 1944 – Held that – Relying on the cases of Raj Kumar Shivhare Vs. Assisstant Director, Directorate of Enforcement [2010 (4) TMI 432 - SUPREME COURT] and Indoworth India Ltd. Vs. CESTAT, [2010 (3) TMI 411 - BOMBAY HIGH COURT], Auram Jewellery Export (P) Ltd. Vs. Union of India [2008 (12) TMI 350 - ALLAHABAD HIGH COURT] respectively, we find that an order passed by the Tribunal on an application for waiver of pre-deposit of duty is an order passed in appeal and is, thus, appealable in terms of Section 35G of the Act.
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