https://www.taxtmi.com/caselaws?id=217286 The Karnataka High Court, in a judgment delivered by Justices D.V. Shylendra Kumar and H.S. Kempanna, upheld the Customs, Excise, and Service Tax Appellate Tribunal's decision regarding the pre-deposit requirement for appeals under Section 129E of the Customs Act, 1962. The Court emphasized that waiver of pre-deposit is an exception rather than the rule, and highlighted the importance of clearly requesting such waivers in applications. It clarified that the Tribunal has discretion in dispensing with pre-deposit requirements based on factors like financial ability and undue hardship. The Court dismissed the appeal, affirming the Tribunal's order and stressing adherence to statutory provisions and established practices. en-us Wed, 25 Jan 2012 00:00:00 +0530 Wed, 03 Oct 2012 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217286 The Karnataka High Court, in a judgment delivered by Justices D.V. Shylendra Kumar and H.S. Kempanna, upheld the Customs, Excise, and Service Tax Appellate Tribunal's decision regarding the pre-deposit requirement for appeals under Section 129E of the Customs Act, 1962. The Court emphasized that waiver of pre-deposit is an exception rather than the rule, and highlighted the importance of clearly requesting such waivers in applications. It clarified that the Tribunal has discretion in dispensing with pre-deposit requirements based on factors like financial ability and undue hardship. The Court dismissed the appeal, affirming the Tribunal's order and stressing adherence to statutory provisions and established practices. Case-Laws Customs Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217286