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1999 (4) TMI 93

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..... before the Commissioner (Appeals), Customs and Central Excise, Ghaziabad, the petitioner has been directed to make a pre-deposit of 50% of the adjudicated dues and the conditions of the pre-deposit of the balance has been waived. 2.Heard Shri Bharat Ji Agarwal, learned Senior Advocate for the petitioner and Shri S.N. Srivastava, learned Chief Standing Counsel for the Union of India. 3.The peti .....

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..... e amount. It is under that power that the Commissioner has waived the condition of pre-deposit to the extent of 50%. The petitioner's case is that it has a strong arguable case and its financial position does not permit it to make the deposit. According to it, it has already exceeded the over draft limit of Rs. 35 lacs granted to it by the State Bank of India and it will not be able to raise furth .....

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..... nue atleast for the period during which the appeal remains pending. 6.In my view, it is fit case in which the petitioner's prayer for waiving the condition of pre-deposit fully should have been accepted. 7.The writ petition is, therefore, allowed and modifying the Commissioner's order, dated 24-3-1999, it is ordered that the condition of pre-deposit is fully waived and the petitioner's appeal .....

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