2005 (1) TMI 119 - HC - Central Excise

Summary

Issues Involved: Challenge to order dated 25-10-2004 u/s Article 226/227 of the Constitution of India regarding waiver of pre-deposit of Central Excise duties and penalty.

Summary:
1. The petitioner filed an application for waiver of pre-deposit of Central Excise duties and penalty. The Appellate Tribunal directed deposit of Rs. 20 lacs as pre-deposit, which was later increased to a further sum of Rs. 20 lacs. Petitioner contended that reiteration of the same demand should not lead to additional deposit. The High Court held that the order directing the further deposit was not sustainable as the initial deposit was considered adequate under Section 35F of the Act.

2. The High Court modified the order and directed the Tribunal to hear the appeal without enforcing the condition of the additional deposit. The Appellate Tribunal was expected to expedite the hearing of the appeal. The petition was disposed of accordingly.