2012 (8) TMI 829

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....d for the waiver of pre-deposit of the penalty of Rs.12,94,547/- imposed by the adjudicating authority under the provisions of Rule 26 of the Central Excise Rules, 2002. 2. After hearing both sides for some time, we find that the appeal itself could be disposed of at this juncture as the first appellate authority has dismissed the appeal for non-compliance of the pre-deposit of the amounts ordere....

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....d that the appellant needs to be put to some condition to ensure that they appear before the first appellate authority. Ld. counsel would submit that the appellant is having financial hardships and submits that they have only profit of Rs.3 lakhs for the year ending 2009-2010. We find that the appellant may have financial hardship, hence consider their case sympathetically. Accordingly, we direct ....