https://www.taxtmi.com/caselaws?id=211698 The High Court upheld the order of the Commissioner of Customs, Central Excise, and Services Tax to restrict the pre-deposit amount of penalty in two separate cases. The court emphasized the discretion of appellate authorities to waive deposits under specific conditions, without delving into the merits of the appeal. It highlighted the need for a reasonable exercise of discretion and found no fault in the decision to restrict the pre-deposit amount. As a result, the writ petitions challenging the order were dismissed, with no costs awarded. en-us Thu, 14 Jul 2011 00:00:00 +0530 Fri, 01 Aug 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211698 The High Court upheld the order of the Commissioner of Customs, Central Excise, and Services Tax to restrict the pre-deposit amount of penalty in two separate cases. The court emphasized the discretion of appellate authorities to waive deposits under specific conditions, without delving into the merits of the appeal. It highlighted the need for a reasonable exercise of discretion and found no fault in the decision to restrict the pre-deposit amount. As a result, the writ petitions challenging the order were dismissed, with no costs awarded. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211698