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2013 (12) TMI 1240 - HC - Central ExciseJurisdiction of Tribunal - Whether the learned Tribunal was justified in recording the finding on merits while dealing with an application for dispensation of pre-deposit – Held that:- The Tribunal in exceptional cases can assess the prima facie case treating the same to be a hardship for maintaining the appeal by dispensation of pre-deposit – in the present case, the Tribunal while doing so observed adversely on merit of the case - the Tribunal cannot do it in a negative way – Thus, the portion which starts with the words "the issue is covered by the precedent Tribunal's decision in the case of LCS City Makers Pvt. Ltd. v. CST [2012 (6) TMI 363 - CESTAT, CHENNAI] - The Commissioner shall decide the matter independently, without being influenced by the observations made – the petitioner directed to make a payment of 50% of the demanded amount as directed by the Tribunal – Decided partly in favour of Petitioner.
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