https://www.taxtmi.com/caselaws?id=208637 The Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision requiring the petitioner to deposit Rs. 2 crore within twelve weeks, failing which the appeal would be dismissed. The Tribunal found no prima facie case for a total waiver of duty, considering the diversion of duty-free goods into the domestic market as the basis for demanding duty. Despite the petitioner's argument of financial hardship, the Court dismissed the petition due to the petitioner's failure to comply with the deposit directive, leading to the vacating of interim relief without costs. en-us Thu, 17 Jun 2010 00:00:00 +0530 Wed, 11 Jan 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208637 The Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision requiring the petitioner to deposit Rs. 2 crore within twelve weeks, failing which the appeal would be dismissed. The Tribunal found no prima facie case for a total waiver of duty, considering the diversion of duty-free goods into the domestic market as the basis for demanding duty. Despite the petitioner's argument of financial hardship, the Court dismissed the petition due to the petitioner's failure to comply with the deposit directive, leading to the vacating of interim relief without costs. Case-Laws Central Excise Thu, 17 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208637