2011 (7) TMI 1111 - SCH - Central Excise

Waiver of pre deposit - Demand of duty - If the duty is illegally paid on the parts, then such a duty paid illegally would have to be refunded.

Summary

The Supreme Court condoned the delay and directed the Tribunal to hear and dispose of an appeal expeditiously, setting aside the pre-deposit order of Rs. 7.50 crores by the High Court. The Tribunal should independently decide the appeal without being influenced by the High Court's observations. The special leave petition was disposed of accordingly.