2002 (4) TMI 85 - HC - Central Excise

Summary

The High Court dismissed the petition challenging the Customs Excise and Gold (Control) Appellate Tribunal's decision not to waive pre-deposit for appeal. The petitioners claimed lack of access to documents causing prejudice, but the court found CEGAT considered their financial difficulties and reduced the deposit amount. The court cited a previous judgment where pre-deposit was waived for a sick industry referred to B.I.F.R., which was not the case here. The petition was dismissed.