https://www.taxtmi.com/caselaws?id=443439 HC clarified that where a demand-cum-show cause notice has not attained finality by issuance of a confirming order, there is in law no subsisting demand and therefore the statutory requirement of pre-deposit for maintainability of an appeal does not arise; consequence: an earlier direction for 10% pre-deposit in relation to alleged wrongful availing of CENVAT credit (including education and other cesses) was set aside. The appeal is to be registered and proceeded on merits after affording both parties an opportunity of hearing. en-us Mon, 11 Sep 2023 00:00:00 +0530 Tue, 27 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443439 HC clarified that where a demand-cum-show cause notice has not attained finality by issuance of a confirming order, there is in law no subsisting demand and therefore the statutory requirement of pre-deposit for maintainability of an appeal does not arise; consequence: an earlier direction for 10% pre-deposit in relation to alleged wrongful availing of CENVAT credit (including education and other cesses) was set aside. The appeal is to be registered and proceeded on merits after affording both parties an opportunity of hearing. Case-Laws Central Excise Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443439