https://www.taxtmi.com/caselaws?id=304162 The High Court considered whether the CESTAT was justified in directing the assessee to make a predeposit of Rs.1.5 crores for entertaining the appeal against the order-in-original dated 30th September 2009. The High Court opined that if the Commissioner's representation to the CBEC regarding the audit party's objections being erroneous was not proven to be false, the demands confirmed based on the audit report could not be upheld. Therefore, it was deemed appropriate to hear the appeal before CESTAT without requiring any predeposit. Consequently, the High Court quashed the impugned order passed by the CESTAT and directed the CESTAT to hear the appeal on merits without insisting on any predeposit. en-us Tue, 26 Jun 2012 00:00:00 +0530 Sat, 10 Sep 2022 10:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304162 The High Court considered whether the CESTAT was justified in directing the assessee to make a predeposit of Rs.1.5 crores for entertaining the appeal against the order-in-original dated 30th September 2009. The High Court opined that if the Commissioner's representation to the CBEC regarding the audit party's objections being erroneous was not proven to be false, the demands confirmed based on the audit report could not be upheld. Therefore, it was deemed appropriate to hear the appeal before CESTAT without requiring any predeposit. Consequently, the High Court quashed the impugned order passed by the CESTAT and directed the CESTAT to hear the appeal on merits without insisting on any predeposit. Case-Laws Customs Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304162