2015 (2) TMI 183

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....antial question of law:          "1. Whether in the facts and circumstances of the case, the Tribunal is justified in rejecting the Modification Application without appreciating the financial hardship explained by the appellant?           2. Whether there can be duty liability for non-observance of procedure for export when the fact of export of goods is not denied?           3. Whether for shortage of cotton yarn, can it be presumed that there was manufacture and clandestine removal without any further evidence in support of the same?           4. Whether ....

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....thereby upheld the order of the Adjudicating Authority. 5. Aggrieved by the order of the Commissioner (Appeals), the assessee pursued the matter before the Tribunal by filing an appeal along with an application for waiver of pre-deposit. 6. The Tribunal, by order dated 28.7.2014, directed the appellant/assessee to make a pre-deposit of Rs. 3.00 lakhs holding as follows:               " 4. After considering the submissions of both sides and on perusal of the records, we find that the main contention of the learned advocate is that the statement was retracted on the very next date and therefore entire demand is without any basis. On a query from the Bench, Ld. Advocate ....