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Challenge against Tribunal's order under Section 35F of Central Excise Act, 1944 for pre-deposit. Analysis: The writ petition challenged the Tribunal's order dated 17-8-2005, directing a pre-deposit of Rs. 1 crore under Section 35F of the Central Excise Act, 1944. The petitioners, engaged in processing grey fabrics, had their premises visited by Revenue department officers in 1998, leading to the seizure of private records and alleged recovery of unaccounted goods. The petitioners contended that the demand was unjustified, employees' statements were coerced, and they were entitled to benefits under Notification 29/96. The Tribunal partially allowed the application, ordering a deposit of Rs. 1 crore, which the petitioners argued would severely impact their business due to financial losses. Considering the circumstances, the court modified the amount to Rs. 20 lakhs, directing its deposit within six weeks for the Tribunal to expedite the appeal process. This judgment highlights the importance of balancing pre-deposit requirements with the financial capacity of the petitioners. The court acknowledged the petitioners' financial difficulties and adjusted the pre-deposit amount to Rs. 20 lakhs, ensuring a fair opportunity for appeal without unduly burdening the business. By considering the submissions and circumstances, the court exercised discretion to provide a more reasonable alternative, emphasizing the need for a just and practical approach in such matters. The decision aimed to facilitate a smoother appeal process while addressing the financial constraints faced by the petitioners, showcasing the court's role in ensuring fairness and equity in legal proceedings.
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