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2014 (7) TMI 450 - CESTAT AHMEDABADWaiver of pre deposit - Non compliance with pre deposit order - Held that:- First appellate authority's order of directing pre-deposit of 25% of tax amount and 25% of the penalty seems to be excessive. In our view, the ends of justice will be met of the appellant is directed to deposit ₹ 5 lakhs for hearing and disposing the appeal on merits. Accordingly, we direct the appellant to deposit an amount of ₹ 5 lakhs (Rupees Five Lakhs only) within a period of eight weeks from today and report compliance before first appellate authority on or before 26.05.2014. The first appellate authority, on ascertaining such a compliance, shall restore the appeal to its original number and dispose of the same on merit, without insisting for any further deposit - Decided conditionally in favour of assessee.
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