2015 (2) TMI 1206 - HC - Central Excise

Appeal filed u/s 35B(1)(a) before the CESTAT and the same will be maintainable, and shall not be dismissed by the CESTAT, on the ground that the pre-deposit has not been made - all exemptions allowed.

Summary

The Delhi High Court allowed exemption subject to exceptions in a case where notice was issued to respondents for filing counter affidavits within four weeks. The petitioner was permitted to file an appeal before CESTAT without pre-deposit until further orders from the Court.