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Pre-deposit has to be waived off if Assessee’s case is a good/ strong prima facie case covered by a binding precedent


Last updated: 26 February 2015

Court :
Hon’ble CESTAT, Delhi

Brief :
The Appellant filed an appeal before the Hon’ble CESTAT, Delhi. The Hon’ble Tribunal vide a non-speaking Order dated February 26, 2013 (“Impugned Order”) ordered pre-deposit of 40% of the demand under Section 35F of the Central Excise Act, 1944 made applicable to the Finance Act, 1994 (“the Finance Act”) vide Section 83 thereof. Later vide Order dated April 11, 2013, the Hon’ble Tribunal dismissed the appeal filed by the Appellant for non-compliance of condition of pre-deposit. Being aggrieved, the Appellant filed an appeal before the Hon’ble High Court of Allahabad.

Citation :
Shukla & Brothers Vs. Customs, Excise & Service Tax Appellate Tribunal [(2015)

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Bimal Jain
Published in Service Tax
Views : 3195

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