https://www.taxtmi.com/caselaws?id=370420 An appeal against a communication refusing further extension of time, without any surviving demand of duty, interest or penalty, does not attract mandatory pre-deposit under Section 35F of the Central Excise Act, 1944. Further extension of time for installation of machinery imported under the EPCG scheme may be granted where the delay is shown to be bona fide and supported by surrounding circumstances, including funding constraints and prior liberty to seek extension. On those facts, the pre-deposit requirement was held inapplicable and extension of time was allowed up to 31/12/2018. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370420 An appeal against a communication refusing further extension of time, without any surviving demand of duty, interest or penalty, does not attract mandatory pre-deposit under Section 35F of the Central Excise Act, 1944. Further extension of time for installation of machinery imported under the EPCG scheme may be granted where the delay is shown to be bona fide and supported by surrounding circumstances, including funding constraints and prior liberty to seek extension. On those facts, the pre-deposit requirement was held inapplicable and extension of time was allowed up to 31/12/2018. Case-Laws Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370420