TMI Blog2016 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to deposit 7.5% of the duty amount, as the appeal was filed on 06.08.2014 - Held that:- in view of the Order dated 25.11.2014 of this Tribunal relating to the same order-in-original confirming both Excise duty & Customs duty, in our opinion, the Applicant could be able to make out a prima-facie case for waiver of the dues adjudged, relating to the present Appeal also. Accordingly, pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals of the petitioner which are pending before the Tribunal. The petitioner would, therefore be governed by the original Section 129-E as it prevailed prior to 06.08.2014. The petitioner had a right to seek waiver of pre-deposit. The Tribunal would, therefore, restore such appeal and decide the same in accordance with law, after first deciding the petitioners application for waiver of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, this Tribunal heard their stay application on 25.11.2014 and allowed complete waiver of dues adjudged. It is his contention that the present stay application also to be considered in the light of the order dated 25.11.2014 passed by this Tribunal. 4. Learned Authorised Representative for Revenue reiterated the findings of the Commissioner. 5. We find that this Tribunal while disposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the defunct EOU company. As correctly pointed out by the ld. Counsel by last letter dated 25.10.2004, the office of Superintendent of Central Excise, Ahmedabad-II Commissionerate has specifically requested the official liquidator to record their claim for the recovery of the Government dues of approximately ₹ 36.33 Crores. When such letter is there on record and has been filed with the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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