1999 (8) TMI 99 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad heard two petitions under Article 226 challenging orders by the Commissioner (Appeals) regarding pre-deposit of adjudicated dues under Section 35F of the Central Excise Act. The Commissioner partially waived the deposit conditions, but the court found the waiver amounts arbitrary. One petition was partly allowed, directing a deposit of Rs. 1,40,000, while the other was dismissed.