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2015 (9) TMI 563 - DELHI HIGH COURT

2015 (9) TMI 563 - DELHI HIGH COURT - 2015 (322) E.L.T. 780 (Del.) - Imposition of Pre-deposit Condition for hearing – Onerous and excessive – Appellant contended that Tribunal’s condition for hearing of pre-deposit (to extent of 20% of penalty amount), is onerous and excessive – Held that:- no dispute that merely week after, appeal was filed, notification requiring pre-deposit fixed to tune of 7.5% of determined duty and penalty liability came into force – In light of this fact and further circ .....

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Ravindra Bhat and Mr. R.k. Gauba, JJ. For the Petitioner : Mr.Piyush Kumar, Ms. Shikha Sapra and Mr.Tushar Joshi, Advs. For the Respondent : Mr.Kamal Nijhawan, Sr.Standing Counsel with Mr.Sumit Gaur, Advs. ORDER 1. In these two appeals, the grievance of the appellant is that the Customs Excise and Service Tax Appellate Tribunal s (CESTAT) condition for hearing of pre-deposit (to the extent of 20% of the penalty amount), is onerous and excessive. 2. Learned counsel for the appellant submits that .....

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