1992 (11) TMI 109 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Indore ruled that the Customs Excise and Gold (Control) Appellate Tribunal erred in requiring a deposit of duty pending appeal. The court directed that the appeal be heard without the pre-deposit condition, but the petitioner must provide a bank guarantee equivalent to the required deposit amount within one month. The CEGAT must dispose of the appeal within three months.