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2014 (12) TMI 322 - AT - Central ExciseWaiver of pre-deposit - Modification of order - violation of principles of natural justice - submissions made by the appellant were not considered and a cross examination of the witnesses requested by the appellant was rejected - Held that:- For modification of pre-deposit order that the facts involve in the present appeal and those involved in the case of M/s Atithi Gokul Automobile Works are similar. appellant have not given justifiable reasons for seeking cross examination before the Adjudicating Authority and that appellant cannot claim that there was a violation of principles of natural justice when the appellant himself remains absent in the adjudication proceedings. On merit also this Bench has give its observation while passing stay order and held that the issue need deeper considerations which could be done only at the time of final disposal of the appeal. At the same time, it is also recorded that no claim of severe financial hardship is available from the case records as per the submissions made by the appellant. In view of the above, appellant has no case for any modification on merits. - Modification denied.
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