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2013 (4) TMI 389 - BOMBAY HIGH COURTApplication for waiver of pre-deposit rejected - Held that:- The order of the Commissioner (Appeals) does not reflect any application of mind whatsoever to the twin requirements of whether a prima facie case had been made out by the appellant as well as on the issue of financial hardship. The consequence of non-compliance with an order of pre-deposit is serious. The appeal would be liable to be dismissed for failure of deposit. Hence, it is incumbent upon the authority which adjudicates upon an application for waiver of pre-deposit to objectively consider whether the grounds on which a waiver is sought constitute undue hardship to the assessee. The authority is entitled to impose conditions to secure the interests of the revenue. In the circumstances, the petition ought to be allowed by setting aside the impugned order of the Commissioner of Customs (Appeals) dated 12 February 2013 and by remitting the proceedings back to the authority for a fresh decision on the application for waiver of pre-deposit.
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