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2013 (4) TMI 208 - PUNJAB & HARYANA HIGH COURTApplication for waiver of pre-deposit of the amount of penalty allowed partly - Held that:- The findings recorded by the adjudicating authority have been taken into consideration by the Tribunal that the allegations against the appellant are of availing the benefit under Advanced Licensing Scheme without actually exporting one lakh pieces of garments.In view of the said fact, the appellant is not entitled to any other benefit than what was granted by the Tribunal. Appellant's contention that a sum of Rs. 7.00 lacs were deposited during the course of the investigation, therefore the said amount should be excluded from the amount of pre-deposit as ordered by the Tribunal is not acceptable as no such concession can be granted to the appellant for the reason that such amount was mentioned in the application to seek waiver of pre-deposit filed before the Tribunal. Since, such fact was pointed out, no reason to find infer that the order of the Tribunal is not after considering the effect of such deposit.
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