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of <h1>Appeal dismissed; Rs 10 crore pre-deposit under Section 35F upheld after three-test prima facie waiver analysis</h1> <h3>ALTAFHUSEN MAYUDDIN KHATRI Versus UNION OF INDIA & ANR.</h3> SC dismissed the special leave petition and upheld the High Court's order refusing interference. The High Court had considered the three tests for prima ... Recovery of Central Excise Duty with interest and penalty - Waiver of the amount of pre-deposit of Rs. 10 Crore for preferring an appeal before the CESTAT as provided under Section 35F of the Central Excise Act, 1944 - It was held by High Court that 'Considering the facts of the case and the three tests which may be considered to arrive at a prima facie conclusion as to whether the petitioner has a prima facie case for waiver of the pre-deposit or not, it is required to examine the facts, which are recorded in the order-in-original.' HELD THAT:- There are no reason to interfere with the impugned order passed by the High Court. SLP dismissed. 'Delay condoned.' Having heard counsel and reviewed the record, the Court found 'no reason to interfere with the impugned order passed by the High Court.' The Special Leave Petition is therefore 'dismissed.' All pending application(s), if any, stand disposed of. The disposition reflects a discretionary refusal to grant special leave to appeal, with the court upholding the High Court's order and leaving no outstanding interlocutory matters.
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