https://www.taxtmi.com/caselaws?id=93595 Pre-deposit of duty and penalty was not justified where the adjudication order was internally ambiguous on the true manufacturer and the enforceability of the demand against alleged dummy units. The order proceeded on the basis that the units were not separate entities, yet it failed to identify which concern was liable and imposed penalties on each firm and the proprietor, leaving the basis of liability uncertain. Because those prima facie ambiguities went to the foundation of the demand, the insistence on deposit before hearing the appeal was set aside, and the appeal was to be decided according to law without any pre-deposit. en-us Tue, 23 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93595 Pre-deposit of duty and penalty was not justified where the adjudication order was internally ambiguous on the true manufacturer and the enforceability of the demand against alleged dummy units. The order proceeded on the basis that the units were not separate entities, yet it failed to identify which concern was liable and imposed penalties on each firm and the proprietor, leaving the basis of liability uncertain. Because those prima facie ambiguities went to the foundation of the demand, the insistence on deposit before hearing the appeal was set aside, and the appeal was to be decided according to law without any pre-deposit. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93595