https://www.taxtmi.com/caselaws?id=170632 A writ court will not interfere with a Tribunal's discretionary pre-deposit order under Section 35F where the Tribunal has considered the submissions, relevant case law, and materials indicating clandestine manufacture and removal. The Tribunal's prima facie assessment of duty liability was supported by evidence such as electricity consumption, movement of raw material, and the absence of a satisfactory explanation for excessive power use. In these circumstances, the court declined to reappraise the evidence or disturb the pre-deposit direction, and the writ petitions were dismissed. The order requiring deposit of one-third of the duty, interest, and penalty was maintained. en-us Fri, 25 Sep 2009 00:00:00 +0530 Thu, 17 Jan 2019 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170632 A writ court will not interfere with a Tribunal's discretionary pre-deposit order under Section 35F where the Tribunal has considered the submissions, relevant case law, and materials indicating clandestine manufacture and removal. The Tribunal's prima facie assessment of duty liability was supported by evidence such as electricity consumption, movement of raw material, and the absence of a satisfactory explanation for excessive power use. In these circumstances, the court declined to reappraise the evidence or disturb the pre-deposit direction, and the writ petitions were dismissed. The order requiring deposit of one-third of the duty, interest, and penalty was maintained. Case-Laws Central Excise Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170632