https://www.taxtmi.com/caselaws?id=251461 The High Court held that the Central Excise and Service Tax Tribunal cannot require simultaneous pre-deposit of tax and penalty in a composite order. The Court directed deletion of the pre-deposit requirement for the penalty component, emphasizing that penalty proceedings should not commence until the assessment order is final. The Tribunal was instructed to expedite the appeal process, with a timeline of three weeks for conclusion. Compliance with the Court's order within two weeks was mandated, failing which the Tribunal would need to issue appropriate orders. The writ petition was disposed of without costs, leading to the disposal of all pending interim applications. en-us Wed, 06 Nov 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251461 The High Court held that the Central Excise and Service Tax Tribunal cannot require simultaneous pre-deposit of tax and penalty in a composite order. The Court directed deletion of the pre-deposit requirement for the penalty component, emphasizing that penalty proceedings should not commence until the assessment order is final. The Tribunal was instructed to expedite the appeal process, with a timeline of three weeks for conclusion. Compliance with the Court's order within two weeks was mandated, failing which the Tribunal would need to issue appropriate orders. The writ petition was disposed of without costs, leading to the disposal of all pending interim applications. Case-Laws Service Tax Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251461