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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Requirement of pre-deposit of 7.5% of the penalty imposed - The ...

Case Laws     Central Excise

December 22, 2021

Requirement of pre-deposit of 7.5% of the penalty imposed - The requirement for 7.5% pre-deposit of the penalty demanded cannot be said to be exorbitant or onerous, more so when it is well settled that when a statute confers a right of appeal, while granting the right, the legislature can impose conditions for the exercise of such right, so long as the conditions are not so onerous as to amount to unreasonable restrictions. - HC

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