1998 (5) TMI 30 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad dismissed a petition challenging an order by the Customs, Excise and Gold (Control) Appellate Tribunal, directing the petitioner to make a pre-deposit of Rs. 50,000 under proviso to Section 35F of the Central Excise and Salt. The Tribunal partially allowed the application stating that the deposit was not causing undue hardship to the petitioner. The petitioner's contention of having a strong prima facie case was not considered sufficient to exempt from the deposit. The writ petition was dismissed, but the petitioner was given time to comply with the Tribunal's order by 15th June 1998.