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2015 (5) TMI 567 - HC - Central ExciseWaiver of pre deposit - clandestine removal and short stock goods - Held that:- The question of undue hardship has been considered by the Tribunal and has held that in case of deposit of ₹ 12,00,00,000/- , it would not cause any undue hardship to the Assessee. - The Tribunal was not passing order on the appeal on merits. It was passing order on the application for waiver of pre-deposit of the amount of duty and penalty. The question of prima facie case is to be dealt with broadly. - no justification to interfere with the order passed by the Tribunal - Decided against assessee.
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