1997 (5) TMI 62 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad allowed a writ petition under Article 226, quashing an order directing the appellant to make a pre-deposit of Rs. 2,50,000 under the Central Excises and Salt Act, 1944. The court found that the appellant would suffer hardship if required to deposit the amount of duty demanded, as acknowledged by the Tribunal itself. The appellant was exempted from making any deposit under Section 35F of the Act in Appeal No. E-266/97-C.