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2015 (2) TMI 1280 - HC - Central ExcisePre-deposit - Whether the first respondent Tribunal is right in rejecting the appellant's application for waiver of pre-deposit without considering “undue hardship”, which is a relevant factor while exercising powers under Section 35-F of the Central Excise Act? - Held that:- In view of the well considered order of the Tribunal, wherein the prima facie case and financial hardship of the appellant were taken into consideration while ordering pre-deposit, which order has not been complied with, the bona fide of the appellant in filing the appeal now itself is in question - This Court finds no reason to interfere with the order of the Tribunal at this point of time, more so when the issue has become stale by efflux of time. The appellant is unable to point out any question of law that warrants consideration by this Court to justify this appeal. Appeal dismissed - decided against appellant.
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