Pre-deposit waiver modified after repeated adjournments; deposit compliance made mandatory before regular hearing.

The earlier waiver of pre-deposit was modified after repeated adjournment requests were found unsatisfactory and an earlier adjournment lacked recorded reasons. Because the appeal had been delayed in prosecution, the stay arrangement was altered and the appellants were directed to deposit the balance amount within four weeks. Compliance with that deposit direction was made a condition precedent for the appeal being taken up for regular hearing before CESTAT.

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Issues: Whether the earlier waiver of pre-deposit should continue despite repeated adjournment requests.

Analysis: The request for adjournment was found unsatisfactory, and an earlier adjournment had also been sought without recorded reasons. In view of the delay caused in prosecuting the appeal, the earlier stay arrangement was modified and the appellants were directed to deposit the balance amount within four weeks.

Outcome: The waiver of pre-deposit was modified and compliance with the deposit direction was made a condition for the appeal to be taken up for regular hearing.

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