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2014 (5) TMI 485 - KARNATAKA HIGH COURTWaiver of pre-deposit - whether the prayer of the appellant to examine, whether he was liable to pay the amount demanded (duty and interest or the penalty levied) even before depositing of the amount as per the order dated 27.12.2012 passed under Section 129-E of the Act - Held that:- having considered the intendment of the legislature in introducing the provisions contained in section 129E of the Act, it is not open to the appellant to seek dispensation on merits of the case and it is mandatory for such appellant to deposit the amount, as contemplated under Section 129E of the Act, without prejudiced to his rights and contentions raised in the memorandum of appeal, to be argued at the stage of final hearing of the appeal - No reason to interfere with Tribunal's order - Decided against assessee.
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