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2017 (2) TMI 99 - HC - Central ExcisePre-deposit - section 35F of the Central Excise Act, 1944 - Before amendment an appellant had to deposit the entire duty and penalty. The first proviso to Section 35F provided that in case of undue hardship the tribunal might dispense with the whole or part of the said deposit. In respect of the first assessment order the petitioner had to deposit ₹ 2.5 crores on application of the 50% deposit principle with some variation in it made by this Court and in respect of the other two assessments orders, it had to make deposit of 7.5% of the duty - There cannot be different rates of pre-deposit identical facts and identical findings with regard to it, the applicable law remaining the same. A direction upon the tribunal to reconsider the question of pre-deposit of the impugned assessment order - petition allowed by way of remand.
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