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        Central Excise

        2004 (11) TMI 120 - HC - Central Excise

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        High Court emphasizes dual considerations for waiver of pre-deposit by Tribunal. The High Court of Kerala at Ernakulam held that the Customs, Excise & Service Tax Appellate Tribunal must consider both prima facie case and financial ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                High Court emphasizes dual considerations for waiver of pre-deposit by Tribunal.

                                The High Court of Kerala at Ernakulam held that the Customs, Excise & Service Tax Appellate Tribunal must consider both prima facie case and financial hardship when assessing applications for waiver of pre-deposit. The appellant's appeal was disposed of in line with this ruling.


                                The High Court of Kerala at Ernakulam ruled that the Customs, Excise & Service Tax Appellate Tribunal must consider both prima facie case and financial hardship when dealing with an application for waiver of pre-deposit. The appellant's appeal was disposed of accordingly.
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