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2016 (6) TMI 13 - HC - Central ExciseExemption from the condition of pre-deposit - Assessee has been asked to deposit upto 50% of the amount of duty as pre-deposit for hearing of appeal though - Commissioner/ CESTAT have passed orders to exempt condition of pre-deposit to some extent - In few cases, it has been directed to deposit upto 25% of the amount of duty and, in some other cases, to the extent of 50% of the demand - Held that:- taking into consideration the amendment brought through the Finance Act, 2014 that condition of pre-deposit of 7.5% of the amount of duty without any provision for exemption has been provided and various orders, the orders passed by the Commissioner/ CESTAT need interference. Thus, on deposit of 15% of the amount of duty or the penalty, as the case may be, appeals would be heard by the Commissioner/ CESTAT. The amount of 15% of the duty or the penalty, as the case may be, would be deposited within a period of one month from today. - Appeals disposed of
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