https://www.taxtmi.com/caselaws?id=153029 The Tribunal upheld the impugned order against the appellants, emphasizing the necessity for the Department to prove production capacity before imposing duty liability. Despite the appellants' defense and reliance on a Delhi High Court decision, the Tribunal directed them to deposit Rs. 15 lacs within a specified period, waiving the remaining duty, interest, and penalty. The judgment clarified the discretionary nature of deposit requirements under Section 35F and highlighted the importance of considering individual case circumstances in tribunal decisions. en-us Mon, 15 Mar 2010 00:00:00 +0530 Tue, 16 Jul 2013 14:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153029 The Tribunal upheld the impugned order against the appellants, emphasizing the necessity for the Department to prove production capacity before imposing duty liability. Despite the appellants' defense and reliance on a Delhi High Court decision, the Tribunal directed them to deposit Rs. 15 lacs within a specified period, waiving the remaining duty, interest, and penalty. The judgment clarified the discretionary nature of deposit requirements under Section 35F and highlighted the importance of considering individual case circumstances in tribunal decisions. Case-Laws Central Excise Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153029