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2017 (8) TMI 595 - HC - Central ExciseMaintainability of appeal - alternative remedy - Section 35B (1)(b) of the Excise Act - Held that: - the only ground for invoking the writ jurisdiction or seeking waiver of pre-deposit, is that the Petitioners are not in a financial condition to deposit the amount. In our considered view, this cannot be considered as an exceptional circumstance to invoke the writ jurisdiction or to waive the pre-deposit, particularly when the amount required to be deposited is 7.5 per cent of the duty demanded - also, in view of the availability of the alternative efficacious remedy, we are declined to entertain the writ jurisdiction - petition dismissed - decided against petitioner.
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