https://www.taxtmi.com/caselaws?id=246069 The High Court ruled in favor of the appellant on issues 1 and 3, finding merit in the appeal regarding the failure to consider the prima facie case and the invocation of the extended period of limitation. However, the Court sided with the department on issue 2, upholding the requirement of a 50% deposit for hearing the appeal. The Court modified the Tribunal's order, directing the appellant to deposit 25% of the duty assessed within a specified period to pause recovery proceedings and expedite the appeal hearing, striking a balance between justice and the appellant's duty obligations. en-us Tue, 01 Apr 2014 00:00:00 +0530 Wed, 16 Apr 2014 10:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246069 The High Court ruled in favor of the appellant on issues 1 and 3, finding merit in the appeal regarding the failure to consider the prima facie case and the invocation of the extended period of limitation. However, the Court sided with the department on issue 2, upholding the requirement of a 50% deposit for hearing the appeal. The Court modified the Tribunal's order, directing the appellant to deposit 25% of the duty assessed within a specified period to pause recovery proceedings and expedite the appeal hearing, striking a balance between justice and the appellant's duty obligations. Case-Laws Central Excise Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246069