https://www.taxtmi.com/caselaws?id=218136 The High Court partially allowed the appeal, modifying the pre-deposit amount to Rs. 1.5 Crores and securing the balance through a bond. The Court stressed the importance of considering production capacity, financial hardship, and objective evidence in excise duty cases. It highlighted the necessity for a thorough assessment before imposing significant financial burdens on appellants and ensuring a fair balance between the parties involved in such disputes. en-us Mon, 01 Oct 2012 00:00:00 +0530 Mon, 06 Jan 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218136 The High Court partially allowed the appeal, modifying the pre-deposit amount to Rs. 1.5 Crores and securing the balance through a bond. The Court stressed the importance of considering production capacity, financial hardship, and objective evidence in excise duty cases. It highlighted the necessity for a thorough assessment before imposing significant financial burdens on appellants and ensuring a fair balance between the parties involved in such disputes. Case-Laws Central Excise Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218136