High Court affirms Tribunal's excise duty evasion finding. Appellant's challenge dismissed, 25% deposit required for penalties.

The High Court upheld the Tribunal's finding of evasion of excise duty based on evidence such as duplicate invoices. The appellant's challenge on the duty amount was dismissed, with the Court requiring a 25% deposit without pre-deposit for penalties. An extension of four months was granted for payment in installments, with the appeal to be reinstated if payment is made as directed. The appeal was disposed of accordingly.

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Issues:
1. Tribunal's finding on evasion of excise duty
2. Appellant's challenge on the duty amount
3. Extension of time for payment of duty

Analysis:
1. The High Court declined to interfere with the Tribunal's order on the substantive portion concerning the evasion of excise duty. The Tribunal's interim order, based on evidence like duplicate invoices, indicated evasion of excise duty by not declaring correct production for the period 1989-92.

2. The appellant contested the duty amount before the Tribunal, arguing against the necessity of a pre-deposit for penalty. The High Court, after reviewing the factual findings, upheld the Tribunal's decision for the appellant to deposit 25% of the duty amount without requiring any pre-deposit for penalties.

3. Considering the appellant's request for an extension to arrange funds and the dismissal of the appeal by the Tribunal during the High Court proceedings, the Court granted a four-month extension for the appellant to make the payment in four equal monthly installments. If the payment is made as per the extended timeline, the appeal will be reinstated for hearing in accordance with the Tribunal's previous order. The appeal was consequently disposed of.

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