TMI Blog2014 (1) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie case on merits as well as financial hardship - Held that:- Following decision of M/s. L.G. Electronics India Pvt. Ltd. Versus Commissioner of Central Excise, Noida [2009 (6) TMI 29 - ALLAHABAD HIGH COURT] - Decided in favour of assessee. - Central Excise Appeal No. - 193 of 2013 - - - Dated:- 7-1-2014 - Hon'ble Ashok Bhushan And Hon'ble Mahesh Chandra Tripathi,JJ. For the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted waivers of pre-deposit of penalties. The appellant aggrieved by the said order has come-up with this appeal. In the appeal, the following three questions of law have been framed. :- "i) Whether the impugned oder dated 13.5.2013 passed by the Tribunal is correct in law by directing the appellant to deposit Rs.38,00,000/- when the appellant has a strong prima facie case on merits as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onics India Pvt. Ltd. Versus Commissioner of Central Excise, Noida. Although the Tribunal has noted submissions of the learned counsel for the appellant in first paragraph of the order but after observing that approach of learned counsel for the appellant was fair enough, pre-deposit of Rs.38,00,000/- was directed. It is well settled that for deciding the question of waivour of pre-deposit, prim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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