https://www.taxtmi.com/caselaws?id=357721 Pre-deposit was held unwarranted where the validity of Rule 8(3A) of the Central Excise Rules was already under challenge before the Supreme Court and no stay had been granted against the judgment treating it as ultra vires. The appellants had also subsequently paid the defaulted duty in cash with interest, which was treated as a bona fide step. In that context, and given the Tribunal's discretion at the relevant time to waive pre-deposit, the appellate forum was directed to hear the appeals on merits without insisting on pre-deposit, and the pre-deposit order was set aside. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 07:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357721 Pre-deposit was held unwarranted where the validity of Rule 8(3A) of the Central Excise Rules was already under challenge before the Supreme Court and no stay had been granted against the judgment treating it as ultra vires. The appellants had also subsequently paid the defaulted duty in cash with interest, which was treated as a bona fide step. In that context, and given the Tribunal's discretion at the relevant time to waive pre-deposit, the appellate forum was directed to hear the appeals on merits without insisting on pre-deposit, and the pre-deposit order was set aside. Case-Laws Central Excise Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357721