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2015 (10) TMI 2277 - CHHATTISGARH HIGH COURTWaiver of pre deposit - Undue hardship - Held that:- decision making process of the Tribunal with regard to waiver of pre-deposit suffers from procedural irregularity and is unsustainable in its present form. The orders dated 17-12-2013 and 21-4-2014 are set aside. Central Excise Appeal [2015 (10) TMI 1024 - CESTAT NEW DELHI] is restored to file on merits. The Tribunal shall hear the appellant on its application for waiver of pre-deposit afresh, preferably within a maximum period of four weeks from the date of receipt and or production of a copy of this order before the Tribunal by either party. - Stay granted.
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