https://www.taxtmi.com/caselaws?id=253430 The High Court of Andhra Pradesh held that the Tribunal exceeded its jurisdiction by imposing a Rs. 5 crores deposit condition for fresh adjudication by the Commissioner of Central Excise. The Court ruled that the Tribunal, as an appellate authority, lacked the power to demand security before adjudication, deeming the condition invalid and deleted. The appeal was allowed, directing the Commissioner to proceed with adjudication without requiring any deposit, emphasizing that the question of deposit arises only after establishing liability, and no costs were awarded. en-us Thu, 13 Nov 2014 00:00:00 +0530 Mon, 04 Sep 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253430 The High Court of Andhra Pradesh held that the Tribunal exceeded its jurisdiction by imposing a Rs. 5 crores deposit condition for fresh adjudication by the Commissioner of Central Excise. The Court ruled that the Tribunal, as an appellate authority, lacked the power to demand security before adjudication, deeming the condition invalid and deleted. The appeal was allowed, directing the Commissioner to proceed with adjudication without requiring any deposit, emphasizing that the question of deposit arises only after establishing liability, and no costs were awarded. Case-Laws Central Excise Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253430