1999 (4) TMI 82 - HC - Central Excise

Summary

The petitioner faced an excise duty demand of Rs. 81 lacs, appealed for dispensing pre-deposit due to hardship. The Appellate Tribunal reduced the deposit requirement to Rs. 9 lacs. The petitioner challenged this, claiming hardship was not considered. The High Court found no merit in the petition and dismissed it. The petitioner was granted three months to make the pre-deposit, with the appeal proceeding during this period.