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2014 (9) TMI 838 - DELHI HIGH COURTWaiver of pre-deposit - Preparation of false documents in respect of some exports, i.e. DEPB Script - Held that:- Section 129E enables the persons aggrieved by the orders of the lower authority to prefer an appeal to the CESTAT. The further direction to deposit duty and interest demanded or the penalty levied - facially would be applicable to aggrieved assessee, who has suffered adverse orders. It cannot apply to these circumstances where the assessee as in the present case is a respondent. In these circumstances, the direction of the CESTAT to the appellant to deposit 10 lakhs is unwarranted. Accordingly the said order is set aside - Decided in favour of assessee.
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