https://www.taxtmi.com/caselaws?id=203039 The court set aside the pre-deposit order of Rs.20.00 lakhs imposed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on the appellant, who was held liable for Rs.46.00 lakhs despite disassociating himself from the firm in question. Considering the appellant's age, health, lack of personal income, and the Rs.5.00 lakhs already deposited, the court found the additional pre-deposit unjustified and overturned it. The court emphasized that its decision on the pre-deposit order does not reflect its views on the case's merits, leaving the appellate authority to decide the appeal on its own merits. en-us Tue, 29 Mar 2011 00:00:00 +0530 Mon, 05 May 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203039 The court set aside the pre-deposit order of Rs.20.00 lakhs imposed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on the appellant, who was held liable for Rs.46.00 lakhs despite disassociating himself from the firm in question. Considering the appellant's age, health, lack of personal income, and the Rs.5.00 lakhs already deposited, the court found the additional pre-deposit unjustified and overturned it. The court emphasized that its decision on the pre-deposit order does not reflect its views on the case's merits, leaving the appellate authority to decide the appeal on its own merits. Case-Laws Service Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203039