https://www.taxtmi.com/caselaws?id=77901 A Government of India undertaking challenged a Tribunal direction requiring pre-deposit of duty and sought substitution with a general bond, relying on exemption notifications and binding Board instructions. The Bombay High Court noted that the Tribunal had not considered the Board instructions and that the petitioner's solvency was not in doubt. On that basis, the Court found a prima facie case for complete waiver of pre-deposit and held that the pre-deposit condition could be modified. The Court did not determine the underlying duty liability, leaving the substantive dispute for adjudication, and substituted the pre-deposit requirement with execution of a general bond for the full duty amount. en-us Wed, 02 Sep 2009 00:00:00 +0530 Wed, 20 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77901 A Government of India undertaking challenged a Tribunal direction requiring pre-deposit of duty and sought substitution with a general bond, relying on exemption notifications and binding Board instructions. The Bombay High Court noted that the Tribunal had not considered the Board instructions and that the petitioner's solvency was not in doubt. On that basis, the Court found a prima facie case for complete waiver of pre-deposit and held that the pre-deposit condition could be modified. The Court did not determine the underlying duty liability, leaving the substantive dispute for adjudication, and substituted the pre-deposit requirement with execution of a general bond for the full duty amount. Case-Laws Central Excise Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77901