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2013 (12) TMI 1189 - CESTAT CHENNAIRestoration of Appeal - Waiver of Pre-deposit – Official Liquidator contended that there is not enough assets of the company to meet the full liabilities of the company, thus payment of amount due to one party even before disposal of appeal will be prejudicial to the interests of other creditors – Held that:- Considering the winding up process which is under way and the fact that the amount involved is interest on duty which is already paid - lenient view to be taken in the matter and waive pre-deposit of the dues – Pre-deposits waived till the disposal – Application for Restoration of Appeal allowed and Stay granted.
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