https://www.taxtmi.com/caselaws?id=237390 Pre-deposit conditions for entertainment of an excise appeal may be satisfied by a partial cash deposit and bank guarantee where the parties consent and the tribunal's full-deposit requirement is modified. The arrangement protects the department's interest while avoiding any ruling on waiver or prima facie merits. The appellant is directed to deposit 25% of the disputed duty in cash within two weeks and furnish a bank guarantee for the balance to the satisfaction of the Assistant Commissioner. Where interest is not quantified, the same compliance regime applies and, on fulfilment, the interest deposit is treated as made. en-us Fri, 03 May 2013 00:00:00 +0530 Thu, 26 Sep 2013 13:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237390 Pre-deposit conditions for entertainment of an excise appeal may be satisfied by a partial cash deposit and bank guarantee where the parties consent and the tribunal's full-deposit requirement is modified. The arrangement protects the department's interest while avoiding any ruling on waiver or prima facie merits. The appellant is directed to deposit 25% of the disputed duty in cash within two weeks and furnish a bank guarantee for the balance to the satisfaction of the Assistant Commissioner. Where interest is not quantified, the same compliance regime applies and, on fulfilment, the interest deposit is treated as made. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237390