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2018 (3) TMI 1545 - CESTAT NEW DELHICompliance with pre-deposit - delay in making pre-deposit - Appellants, being a sick unit, come under the jurisdiction of BIFR where they have moved an application before the BIFR regarding the pre-deposit of 25% - case of appellant is that once the MDRS has been sanctioned by BIFR, they were no more obliged to deposit the amount separately as per the order of the CESTAT - Held that: - the assessee-Appellants were asked by the Tribunal to make the pre-deposit of 25% of the penalty amount, but they went to the BIFR. No cash/credit was available with them to comply with the directions of the Tribunal. Presently, more than 25% deposit has already been made, though belatedly. In the circumstances, the delay in making the pre-deposit is condoned. Appeal is restored to its original number.
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