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    <title>2023 (11) TMI 60 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the order mandating a pre-deposit under the Central Excise Act, 1944, and the Finance Act, 1994. The Tribunal, referencing prior judgments, determined it lacked authority to hear the appeal without the pre-deposit. The petitioner&#039;s claim of financial hardship was deemed insufficiently detailed. Consequently, the Court upheld the pre-deposit requirement but granted an extension for the petitioner to fulfill this obligation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=445169</link>
      <description>The HC dismissed the writ petition challenging the order mandating a pre-deposit under the Central Excise Act, 1944, and the Finance Act, 1994. The Tribunal, referencing prior judgments, determined it lacked authority to hear the appeal without the pre-deposit. The petitioner&#039;s claim of financial hardship was deemed insufficiently detailed. Consequently, the Court upheld the pre-deposit requirement but granted an extension for the petitioner to fulfill this obligation.</description>
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