https://www.taxtmi.com/caselaws?id=211256 A pre-deposit condition for restoration of appeals may be modified where revenue dues are substantially secured by attachment of immovable property and partial payment has already been made. The Court balanced recovery interests against the need to hear the appeals on merits and granted only limited relief: the petitioners were allowed to raise a loan against the attached property and deposit the remaining amount within the stipulated time, after which the appeals would be restored. The attachment was preserved until the appeals were heard and decided on merits, reflecting a restricted, justice-oriented modification rather than full waiver of the security requirement. en-us Thu, 28 Apr 2011 00:00:00 +0530 Mon, 12 Mar 2012 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211256 A pre-deposit condition for restoration of appeals may be modified where revenue dues are substantially secured by attachment of immovable property and partial payment has already been made. The Court balanced recovery interests against the need to hear the appeals on merits and granted only limited relief: the petitioners were allowed to raise a loan against the attached property and deposit the remaining amount within the stipulated time, after which the appeals would be restored. The attachment was preserved until the appeals were heard and decided on merits, reflecting a restricted, justice-oriented modification rather than full waiver of the security requirement. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211256