2024 (11) TMI 285 - SCH - Central Excise

Requirement of pre-deposit to be made pending disposal of the appeal - HELD THAT - In the peculiar facts and circumstances of the case and without having any implication on the statutory provision, the interim order is confirmed and the Customs Excise and Service Tax Appellate Tribunal are directed to dispose of the appeal on merits. The appeal is disposed of.

Summary

The Supreme Court granted leave in an appeal arising from a judgment of the High Court of Judicature at Allahabad regarding a pre-deposit requirement for an appeal. The appellant complied with the deposit condition of 15% of the duty amount. The Court confirmed the interim order and directed the Customs Excise and Service Tax Appellate Tribunal to dispose of the appeal on merits, clarifying that the order is not a precedent. The appeal was disposed of accordingly.