2004 (3) TMI 73 - HC - Central Excise

Summary

The petitioner invoked jurisdiction under Section 35H of the Central Excises and Salt Act, 1944. The case involved a penalty and demand against the manufacturer of iron and steel products. The Tribunal directed a pre-deposit for appeal, which was later refunded with interest. The High Court directed the Tribunal to refer the question of law regarding payment of interest on pre-deposits under Section 35F to the Court.