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2019 (5) TMI 84 - PUNJAB AND HARYANA HIGH COURTNon-compliance of pre-deposit - EPCG scheme to import capital goods at concessional rate of duty - HELD THAT:- The assessee submitted copy of certificate of discharge on 6.6.2017. The respondent informed the assessee that it had no power to review or withdraw its order. Thereafter, the assessee filed appeal alongwith application for condonation of delay as well as waiver of mandatory pre-deposit. The Tribunal directed the assessee to make the pre-deposit. Ultimately, the assessee filed an affidavit before the Tribunal that it was not in a position to make the mandatory pre-deposit due to financial constraints. Thus, the assessee failed to fulfill the required conditions. Appeal dismissed on account of failure to make the pre-deposit.
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