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2017 (3) TMI 464 - HC - Central ExciseWaiver of the condition to pre-deposit - Held that: - as the assessee has failed to point out any serious infirmity in the procedure adopted or order passed by the Tribunal in the pre-deposit matter, the Tribunal appears to have passed the order on the basis of material on record on a prima facie view over the fact that the assessee was engaged in paper transactions. The Tribunal thus refused to exercise its discretion and rejected the waiver application. We find no error in the approach of the Tribunal - In view of the fact that the Tribunal has subsequently dismissed the appeal, for non compliance of the order of pre-deposit, the order passed dismissing the assessee's appeal dated 14.12.2009 is set aside subject to assessee depositing the entire disputed demand of penalty as above. Upon such compliance, the Tribunal is directed to decide the appeal as expeditiously as possible - appeal disposed off.
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