1999 (4) TMI 94

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.... challenges an order, dated 23-3-1999 passed by the Commissioner (Appeals), Customs & Central Excise, Ghaziabad, whereby it dismissed the petitioner's application for waiving the condition of pre-deposit. 2. I have heard Sri Bharat Ji Agarwal, learned Senior Advocate for the petitioner and Sri S.N. Srivastava, learned Chief Standing Counsel for the respondents. No counter affidavit was proposed t....

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....the condition of pre-deposit on the ground that it had wrongly denied the moderate (sic) credit and it had a strong prima facie case. The Commissioner in the impugned order has noted the facts which show that only some procedural deficiencies have been made the basis of the denial of the moderate (sic) credit. It is true that the financial hardship was not stated before the Commissioner but in the....