Pre-deposit condition in excise appeal reduced in writ jurisdiction after the Court found the original requirement onerous.

Writ jurisdiction was used to review the propriety of an interim appellate pre-deposit condition in an excise matter, with the Court considering the amount already deposited, the balance due, and the contention that the original requirement was onerous. The merits of the underlying excise dispute were not examined; relief was confined to the pre-deposit order alone. The condition was reduced from Rs. 25 lakhs to Rs. 17 lakhs, and time was granted to deposit the balance, so the writ petition succeeded to that limited extent.

---

---

Issues: Whether the condition requiring a pre-deposit of Rs. 25 lakhs should be interfered with and reduced in the writ jurisdiction.

Analysis: The dispute concerned the interim appellate condition imposed on the petitioner. The Court took into account the totality of the legal and factual circumstances, including the amount already deposited, the balance still payable, and the contention that the original requirement was onerous in the circumstances of the case. Instead of examining the merits of the underlying excise controversy, the Court confined itself to the propriety of the pre-deposit order and the extent of relief warranted.

Conclusion: The pre-deposit requirement was reduced from Rs. 25 lakhs to Rs. 17 lakhs, with time granted to deposit the balance amount, and the writ petition was allowed to that limited extent in favour of the petitioner.

---