2004 (3) TMI 79 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad allowed a writ petition against the Commissioner (Appeals) order, directing the petitioner to deposit 10% of the duty demanded. The petitioner argued that the value of excisable goods should not include certain taxes as per Section 4(1)(d) of the Central Excise Act, which was not considered by the appellate authority. The court set aside the order and directed the appellate authority to decide the appeal promptly upon satisfactory security provided by the petitioner.