Pre-deposit waiver under abatement notification rejected where prima facie entitlement was not shown.

Pre-deposit waiver was refused because, on a prima facie reading of Notification No. 17/2007-CE dated 01.03.07, the appellant was not found entitled to abatement. As the claimed abatement did not appear available, the direction to deposit the confirmed duty liability before the appeal was heard was treated as justified. The requirement to deposit the entire duty amount was therefore upheld.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and whether the direction to deposit the entire duty liability before hearing the appeal called for interference.

Analysis: The appeal arose from a direction requiring deposit of the entire duty liability for hearing the matter. The appellant relied on an alleged entitlement to abatement under Notification No. 17/2007-CE dated 01.03.07. On a prima facie reading of that notification, no abatement was found to be available to the appellant. In that view, the direction to deposit the confirmed duty amount before the appeal could be heard was found justified.

Conclusion: The request for waiver of pre-deposit was rejected and the direction to deposit the entire duty amount was upheld.

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