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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Waiver of pre-deposit - tribunal directed the petitioner to ...

Central Excise

September 5, 2014

Waiver of pre-deposit - tribunal directed the petitioner to deposit a sum of ₹ 1.14 crores - tribunal must consider the argument of net-worth for ascertaining financial position - HC

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  1. Profiteering - Failure to reduce Maximum Retail Prices (MRPs) - Petition against the decision of NATIONAL ANTI-PROFITEERING AUTHORITY - HUL directed to pre-deposit...

  2. Waiver of pre-deposit - tribunal directed that the Bank Guarantee may be encashed for collecting the demand of duty - order of tribunal sustained - HC

  3. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  4. Waiver of pre-deposit - tribunal to consider prima-facie case or to study the matter in detail in stay application - order of the tribunal on merit is not correct - HC

  5. Waiver of Pre-deposit – when the petitioners have neither pleaded any undue hardship and / or financial hardship it cannot be said that the learned Tribunal has...

  6. Appeal against the stay order - non compliance of stay order - Instead of 60%, appellant directed to pre-deposit 4 crores within 6 weeks. - HC

  7. Requirement of deposit of a sum of ₹ 1 Crore for grant of bail - alleged offence u/s 132(1)(a) CGST Act even if SCN to the applicant in respect of alleged evasion...

  8. Waiver of pre deposit - Once the case is arguable and the Tribunal is required to consider several grounds and indepth, then we do not see justification for imposition...

  9. Waiver of pre deposit - The Tribunal has recorded factual findings that the hardship pleaded by the appellants on the basis of balance sheet for 2001-2002 is not...

  10. Stay/pre-deposit waiver – duty demand of more than 64 lakhs - Stay petitions before the Tribunal revived. - HC

 

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