Pre-deposit under Central Excise law reduced to 25% as the High Court confined itself to interim compliance.

A writ petition challenged an Appellate Tribunal's pre-deposit direction under Section 35-F of the Central Excise Act, 1944, seeking reduction on the basis of the job-work nature of the activity, duty-paid raw materials, and the amendment to Rule 6 of the CENVAT Credit Rules, 2004. The High Court did not express any view on the merits of the excise dispute and confined itself to the pre-deposit issue. It directed that the appeal be heard on deposit of 25% of the amount ordered by the Tribunal within one month, and disposed of the petition.

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Issues: Whether the pre-deposit ordered by the Appellate Tribunal under Section 35-F of the Central Excise Act, 1944 required interference and reduction in the writ petition.

Analysis: The petitioner challenged the Tribunal's direction to deposit Rs. 47,58,932/- and relied upon the job-work nature of the activity, the duty-paid character of the raw material, and the amendment to Rule 6 of the CENVAT Credit Rules, 2004. The Court did not express any opinion on the merits of the dispute but considered the request only for the purpose of pre-deposit.

Outcome: The Court directed that the appeal be heard on deposit of 25% of the amount ordered by the Tribunal within one month and disposed of the petition.

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