https://www.taxtmi.com/caselaws?id=248326 The High Court modified the pre-deposit condition set by the Customs, Excise and Service Tax Appellate Tribunal, directing the petitioner to deposit Rs.20,00,000 instead of Rs.30,00,000, considering the substantial amount already paid. The Court restrained coercive recovery proceedings until the appeal's final disposal, emphasizing the need for expeditious consideration of the appeal on its merits. The Court focused on ensuring fairness and due process for the petitioner in the adjudication of the case, addressing discrepancies in penalty amounts and undue hardship considerations. en-us Fri, 17 Jan 2014 00:00:00 +0530 Mon, 06 Feb 2017 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248326 The High Court modified the pre-deposit condition set by the Customs, Excise and Service Tax Appellate Tribunal, directing the petitioner to deposit Rs.20,00,000 instead of Rs.30,00,000, considering the substantial amount already paid. The Court restrained coercive recovery proceedings until the appeal's final disposal, emphasizing the need for expeditious consideration of the appeal on its merits. The Court focused on ensuring fairness and due process for the petitioner in the adjudication of the case, addressing discrepancies in penalty amounts and undue hardship considerations. Case-Laws Customs Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248326