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2014 (2) TMI 403 - HC - Central ExciseWaiver of pre deposit - petitioner herein was assessed provisionally on the basis of the investigation done by the designated authority with reference to levy of anti-dumpting duty - petitioner pointed out that when the order had already been made by the Co-ordinate Bench on an identical circumstance, the first respondent should give exemption of duty and take up the appeal on merit - Held that:- question of pre-deposit or otherwise, only the prima facie case and balance of convenience is to be considered. The appellant is not only required, to plead undue hardship, but also to establish the same before the Tribunal. The order of the Tribunal refers to the financial hardship pleaded by the appellants in the course of hearing on the basis of balance sheet of 2001-02. The Tribunal has recorded factual findings that the said hardship pleaded by the appellants on the basis of balance sheet for 2001-2002 is not sufficient. Only considering the financial difficulties expressed by the appellant, the learned single judge directed the appellant to deposit Rs. 75 lakhs. The appellant has not produced any further material to establish undue hardship - Decided against assessee.
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