https://www.taxtmi.com/caselaws?id=247754 The High Court upheld the Tribunal's decision that required Symphony Limited and M/s. Polyset Plastics Private Limited to make pre-deposits to proceed with their appeals challenging penalties imposed under the Central Excise Act. The Court found the pre-deposit requirement justified, aligning with Section 35F to balance undue hardship and revenue interests. The Tribunal's order was deemed lawful, not excessively burdensome, and in line with statutory provisions and legal precedents. The Court dismissed the petitions but extended the time for pre-deposits, enabling the appeals to be heard on merits if the deposits were made by the specified deadline. en-us Wed, 05 Dec 2012 00:00:00 +0530 Wed, 21 May 2014 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247754 The High Court upheld the Tribunal's decision that required Symphony Limited and M/s. Polyset Plastics Private Limited to make pre-deposits to proceed with their appeals challenging penalties imposed under the Central Excise Act. The Court found the pre-deposit requirement justified, aligning with Section 35F to balance undue hardship and revenue interests. The Tribunal's order was deemed lawful, not excessively burdensome, and in line with statutory provisions and legal precedents. The Court dismissed the petitions but extended the time for pre-deposits, enabling the appeals to be heard on merits if the deposits were made by the specified deadline. Case-Laws Central Excise Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247754