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2015 (11) TMI 1230 - HC - CustomsWaiver of pre deposit - Denial of duty drawback claim - Imposition of penalty - Held that:- Though substantially the Tribunal has directed only 1/3rd or 1/4th of the penalty amount to be deposited as a pre-condition for entertaining the appeals and though in normal circumstances, we would not interfere with such an order, the cases on hand falls under a different category. The appeals filed by the appellants are pending from 2007 before the Tribunal. A period of eight years have gone. Therefore, there is no point in the fight over the pre-deposit condition, prolonging the appeals. Admittedly, the department has recovered the entire duty drawback amount of ₹ 12,22,953/-. Even if the appeals are eventually dismissed by CESTAT, the only amounts to be recovered from the appellants would be the penalty amounts. - we allow the appeals and set aside the pre-deposit condition imposed by the CESTAT. - Decided in favour of assessee.
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