https://www.taxtmi.com/caselaws?id=238643 The Punjab & Haryana High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's order directing the appellant to deposit 50% of the amount claimed by the revenue under Section 35F of the Central Excise Act, 1944. The court found that there was no evidence of financial hardship presented by the appellant and emphasized that the appellate forum's role is limited to reviewing jurisdictional errors, not the merits of the case. As a result, the court dismissed the appeal and affirmed the requirement for the appellant to deposit the specified amount within a month. en-us Tue, 22 Oct 2013 00:00:00 +0530 Mon, 28 Oct 2013 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238643 The Punjab & Haryana High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's order directing the appellant to deposit 50% of the amount claimed by the revenue under Section 35F of the Central Excise Act, 1944. The court found that there was no evidence of financial hardship presented by the appellant and emphasized that the appellate forum's role is limited to reviewing jurisdictional errors, not the merits of the case. As a result, the court dismissed the appeal and affirmed the requirement for the appellant to deposit the specified amount within a month. Case-Laws Central Excise Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238643