Home Highlights June 2013 Year 2013 This

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1. Requirement with the pre-deposit - Appellate Tribunal was well within his jurisdiction in dismissing the appeal on the ground of noncompliance of stay order

2. Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

3. Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

4. Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

5. The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

6. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

7. Stay - Tribunal directed to pre deposit 50% - Tribunal has exercised its jurisdiction fairly and reasonably. - HC

8. The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

9. Stay of demand / pre-deposit - Levy of penalty - Contravention of Section 18(2) of FERA - failure to realize export proceeds - Appellant contended that the order of the...

10. Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

11. Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of...

12. Requirement of pre-deposit - consideration of merit of the matter while making interim order - It can be concluded that the prima facie merits of the case are an...

13. Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about...

14. Stay - requirement of pre-deposit - whether to deposit tax with interest etc. or only the tax portion alone - Section 17D(5) of KGST Act - interest is not included - HC

15. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.