2004 (10) TMI 99 - HC - Central Excise

Summary

Issues involved: Challenge to order of Central Excise and Service Tax Appellate Tribunal requiring deposit for entertaining appeal.

Summary:
The petitioner challenged the order of the Central Excise and Service Tax Appellate Tribunal, Delhi, which required a deposit of Rs. 2,00,000 for entertaining the appeal. The petitioner argued that the Tribunal misinterpreted the orders regarding the supply of doors and failed to consider the principles established by the High Court in a previous case. The High Court held that the Tribunal did not address the issues involved in the appeal and focused on financial hardship, which was deemed unwarranted. Consequently, the High Court set aside the Tribunal's order and directed a fresh decision with a hearing for the petitioner.

The High Court emphasized that the Tribunal did not consider the principles laid down by the High Court in a previous case, leading to the unsustainability of the order. The Court directed the Tribunal to reexamine the application after providing the petitioner with a hearing, in line with the observations made. The writ petition was allowed, and the Tribunal was instructed to promptly decide on the application.