2013 (12) TMI 1671 - HC - Central Excise

Summary

Issues involved: Appeal regarding pre-deposit of duty amount, consideration of legal merits, factual position, and various judgments.

In the judgment by the High Court of Bombay, the court admitted the appeal and identified a substantial question of law regarding the appellant's case. The question revolved around whether the appellant's case was arguable on merits, limitation, and factual position, considering the definition of inputs and capital goods, along with relevant legal precedents. The appellant argued that the lower authorities had not adequately considered these aspects, leading to undue hardship due to the order for pre-deposit of 50% of the duty amount. The court directed the appellant to deposit 50% of the duty amount, approximately Rs. 2.5 Lacs, within six weeks. Upon this deposit, the tribunal was instructed to proceed with the pending appeal without requiring further pre-deposit, providing interim relief to the appellant.