https://www.taxtmi.com/caselaws?id=210367 An order concerning waiver of pre-deposit under the Central Excise Act is appealable to the High Court where it does not directly and proximately involve the rate of duty or the value of goods for assessment. Such a pre-deposit direction is not itself a merits determination of duty or valuation, so the appellate bar does not apply. Earlier Supreme Court rulings on the classification dispute were treated as binding, and refusal to follow them was viewed as inconsistent with judicial discipline. On that basis, interim protection against insisting on pre-deposit was considered appropriate pending hearing of the appeal. en-us Mon, 01 Aug 2011 00:00:00 +0530 Tue, 08 Dec 2015 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210367 An order concerning waiver of pre-deposit under the Central Excise Act is appealable to the High Court where it does not directly and proximately involve the rate of duty or the value of goods for assessment. Such a pre-deposit direction is not itself a merits determination of duty or valuation, so the appellate bar does not apply. Earlier Supreme Court rulings on the classification dispute were treated as binding, and refusal to follow them was viewed as inconsistent with judicial discipline. On that basis, interim protection against insisting on pre-deposit was considered appropriate pending hearing of the appeal. Case-Laws Central Excise Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210367