https://www.taxtmi.com/caselaws?id=254963 The Court upheld the Tribunal's decision to impose a predeposit condition of Rs. 10 lakhs for a tax appeal by a 100% export-oriented unit facing duty demand. Despite acknowledging a prima facie arguable case, the Court found no justification for a total waiver of the predeposit requirement, leading to the dismissal of the appeal and civil application. The Court emphasized the need for strong justification beyond prima facie arguability, disregarding contentions regarding CBEC circulars, reliance on orders by the Development Commissioner, and conflicting directions on duty predeposit. en-us Tue, 09 Dec 2014 00:00:00 +0530 Thu, 31 Dec 2015 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254963 The Court upheld the Tribunal's decision to impose a predeposit condition of Rs. 10 lakhs for a tax appeal by a 100% export-oriented unit facing duty demand. Despite acknowledging a prima facie arguable case, the Court found no justification for a total waiver of the predeposit requirement, leading to the dismissal of the appeal and civil application. The Court emphasized the need for strong justification beyond prima facie arguability, disregarding contentions regarding CBEC circulars, reliance on orders by the Development Commissioner, and conflicting directions on duty predeposit. Case-Laws Customs Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254963