https://www.taxtmi.com/caselaws?id=249903 The High Court allowed the Central Railway's Central Excise Appeals, quashing the order requiring a predeposit of Rs. 25 lacs. The Court found that the Tribunal had not adequately considered the strong prima facie case and public service nature of the Railway, leading to an imbalance. The Appeals raised a substantial question of law regarding the Tribunal's discretion in imposing the predeposit condition. Considering Section 99 of the Finance Act, 2013, the Court granted a complete waiver of the predeposit condition, remanding the case to the Tribunal for further proceedings. No costs were awarded in the disposition of both Appeals. en-us Fri, 13 Jun 2014 00:00:00 +0530 Sat, 04 Jul 2015 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249903 The High Court allowed the Central Railway's Central Excise Appeals, quashing the order requiring a predeposit of Rs. 25 lacs. The Court found that the Tribunal had not adequately considered the strong prima facie case and public service nature of the Railway, leading to an imbalance. The Appeals raised a substantial question of law regarding the Tribunal's discretion in imposing the predeposit condition. Considering Section 99 of the Finance Act, 2013, the Court granted a complete waiver of the predeposit condition, remanding the case to the Tribunal for further proceedings. No costs were awarded in the disposition of both Appeals. Case-Laws Service Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249903