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2015 (5) TMI 376 - HC - Central ExciseWaiver of pre deposit - tribunal ordered 50% amount to be deposited - prima facie case - undue hardship - Denial of CENVAT Credit - contravention of the provisions of Rule 4 of the Central Excise Rules, 2002 - Confiscation of goods - Held that:- CESTAT has found some substance in the contention of the appellant and has directed him to predeposit only 50% of the duty demand confirmed against the appellant and not the entire 100% of the amount. It can thus be seen from the facts and circumstances of the present case that the learned CESTAT has taken into consideration all the three factors i.e. prima facie case, undue hardship and the interest of Revenue. - Insofar as the factor i.e. undue hardship is concerned, it does not appear that the said contention was duly established by the appellant by producing sufficient evidence before the learned Tribunal. We do not find any error in the findings recorded by the learned Tribunal in the impugned order. - No case is made out for the interference at the hands of this Court as there is no substantial question of law involved in the present appeal for consideration of this Court - Decided against assessee.
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