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2015 (9) TMI 1325 - HC - Central ExciseWaiver of pre deposit - Denial of exemption claim - area based exemption scheme vide notification dated 10.6.2003 - Denial on the ground it had failed to commence commercial production till 31.3.2010 - Held that:- Court on 21.2.2015 while issuing notice of motion had directed the appellant to deposit ₹ 10 lacs within one month from that date. We are informed that the amount has since been deposited by the appellant. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, in our opinion, a further sum of ₹ 10 lacs on account of duty be deposited as a condition precedent for hearing of the appeal to meet the ends of justice. - Decided conditionally in favour of assessee.
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