Supreme Court denies waiver of pre-deposit for appeal but grants time extension

The Supreme Court ruled against waiving the pre-deposit amount required for an appeal hearing before CESTAT but allowed the parties to seek additional time to make the deposit. The petitioner planned to submit a modification application to determine the required deposit, with the court expressing confidence in its consideration. Permission was granted to withdraw the petition for the filing of the application before CESTAT within two weeks, resulting in the disposal of the petition as withdrawn.

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Issues:
1. Pre-deposit amount determination by CESTAT for appeal hearing.

Analysis:
The petitioner, represented by Mr. Amar Dave, sought guidance on the pre-deposit amount required for the appeal hearing before the CESTAT. It was noted that a previous order by CEGAT mandated a pre-deposit of Rs. 35 lakhs by a specific company, but the petitioner, along with the company, contested this requirement. Despite their efforts, the Supreme Court ruled against waiving the pre-deposit but allowed the concerned parties to approach the Tribunal for additional time to make the deposit.

The petitioner expressed the intention to fulfill their share of the pre-deposit amount once determined. To achieve this, they planned to submit a modification application before the CESTAT for the assessment of the required deposit. The court expressed confidence that such an application would be considered on its merits and not rejected on procedural grounds, with an expectation for a decision within a month of filing.

Consequently, Mr. Amar Dave, on behalf of the petitioner, requested permission to withdraw the current petition to enable the filing of the appropriate application before the CESTAT within two weeks. The court granted this request, leading to the disposal of the petition as withdrawn.

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