https://www.taxtmi.com/caselaws?id=330123 The High Court set aside the Tribunal's order in an appeal under Section 35G of the Central Excise Act, 1944, as the Tribunal failed to provide reasons for waiving the pre-deposit requirement for input services under Rule 3 of the Cenvat Credit Rules 2004. The Court emphasized the necessity for the Tribunal to justify decisions regarding pre-deposit, considering undue hardship and protection of revenue. It clarified its jurisdiction to intervene only when a substantial question of law arises and directed the Tribunal to decide on the stay application or main appeal promptly, prohibiting coercive duty recovery measures until fresh orders were issued. The appeal was disposed of with directions to the Tribunal, resolving pending petitions without costs. en-us Mon, 16 Nov 2015 00:00:00 +0530 Mon, 18 Jul 2016 13:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330123 The High Court set aside the Tribunal's order in an appeal under Section 35G of the Central Excise Act, 1944, as the Tribunal failed to provide reasons for waiving the pre-deposit requirement for input services under Rule 3 of the Cenvat Credit Rules 2004. The Court emphasized the necessity for the Tribunal to justify decisions regarding pre-deposit, considering undue hardship and protection of revenue. It clarified its jurisdiction to intervene only when a substantial question of law arises and directed the Tribunal to decide on the stay application or main appeal promptly, prohibiting coercive duty recovery measures until fresh orders were issued. The appeal was disposed of with directions to the Tribunal, resolving pending petitions without costs. Case-Laws Central Excise Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330123