https://www.taxtmi.com/caselaws?id=241575 The High Court admitted the appeal questioning the Tribunal's findings on merits during an application for dispensation of pre-deposit. The Court emphasized that while the Tribunal can consider hardships for dispensation, it cannot make adverse observations on the case's merit negatively. The Court expunged the portion of the Tribunal's finding referencing a precedent decision against the assessee and directed the Commissioner of Appeals to decide independently. The Court mandated payment of 50% of the demanded amount within 15 days for the order to be effective, otherwise recalling the order and reviving the Tribunal's decision. en-us Fri, 25 Oct 2013 00:00:00 +0530 Wed, 08 Jan 2014 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241575 The High Court admitted the appeal questioning the Tribunal's findings on merits during an application for dispensation of pre-deposit. The Court emphasized that while the Tribunal can consider hardships for dispensation, it cannot make adverse observations on the case's merit negatively. The Court expunged the portion of the Tribunal's finding referencing a precedent decision against the assessee and directed the Commissioner of Appeals to decide independently. The Court mandated payment of 50% of the demanded amount within 15 days for the order to be effective, otherwise recalling the order and reviving the Tribunal's decision. Case-Laws Central Excise Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241575