Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 724 - BOMBAY HIGH COURTWaiver of pre deposit - Section 35F - Held that:- At the prima facie stage, the Court is not required to minutely and meticulously scrutinise each and every document produced. Suffice to state that once there is an order under challenge before the appellate authority then so long as it is not set aside and by a final adjudication, the appellate authority would not be justified in ignoring the findings in the order impugned before him. At the prima facie stage, all that the Authority was expected to find out is as to whether the duty has been demanded by relying on the relevant and germane material. It may be that the findings and conclusion in the order under appeal may be ultimately set aside but so long as they are not set aside, they cannot be completely brushed aside. - prima facie case to the extent noted is not made out, as the entire exemption of duty was not available, that the Commissioner (Appeals) directed the petitioner to deposit a sum of ₹ 35,00,000 - We do not find that the condition of pre-deposit as imposed is vitiated - Decided against assessee.
|