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2015 (10) TMI 703 - HC - Central ExciseWaiver of pre deposit - Held that:- An order granting or declining waiver of pre-deposit in full or part is a discretionary order. But even a discretionary order which affects another, is required to be reasoned disclosing application of mind to the issues involved and a prima facie opinion for the conclusion. - There is no discussion in the order dated 29-9-2014 while disposing the stay application why the Tribunal was satisfied to deny complete waiver of pre-deposit and to direct deposit of the entire penalty amount. We further find that the appellant had taken a ground of financial difficulty which has not been considered at all. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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