https://www.taxtmi.com/caselaws?id=217520 The Kerala HC set aside a Tribunal pre-deposit direction under Section 35F of the Central Excise Act and remitted the matter for fresh consideration. The Court confined itself to the pre-deposit issue, declined to examine the merits of the duty and penalty dispute, and held that the Tribunal had not properly reflected the relevant circumstances, including the earlier procedural history and the reduction in the disputed demand. The petitioner was permitted to re-agitate the pre-deposit question before the Tribunal, which was directed to reconsider the matter afresh. en-us Mon, 10 Sep 2012 00:00:00 +0530 Tue, 16 Oct 2012 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217520 The Kerala HC set aside a Tribunal pre-deposit direction under Section 35F of the Central Excise Act and remitted the matter for fresh consideration. The Court confined itself to the pre-deposit issue, declined to examine the merits of the duty and penalty dispute, and held that the Tribunal had not properly reflected the relevant circumstances, including the earlier procedural history and the reduction in the disputed demand. The petitioner was permitted to re-agitate the pre-deposit question before the Tribunal, which was directed to reconsider the matter afresh. Case-Laws Central Excise Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217520