https://www.taxtmi.com/caselaws?id=44500 The High Court of Delhi upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision directing a company manufacturing electronic typewriters to deposit a significant sum towards central excise duty. The Tribunal found the company lacked a prima facie case, leading to the directive for a partial deposit. The Court affirmed the Tribunal's exercise of discretion in requiring the deposit, emphasizing statutory provisions mandating such deposits pending appeal and dismissing the company's arguments challenging the deposit amount. Despite the company's delay in filing the petition, the Court granted a brief extension but ultimately allowed the petition, affirming the deposit requirement. en-us Tue, 04 Oct 1994 00:00:00 +0530 Sat, 26 Jun 2010 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44500 The High Court of Delhi upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision directing a company manufacturing electronic typewriters to deposit a significant sum towards central excise duty. The Tribunal found the company lacked a prima facie case, leading to the directive for a partial deposit. The Court affirmed the Tribunal's exercise of discretion in requiring the deposit, emphasizing statutory provisions mandating such deposits pending appeal and dismissing the company's arguments challenging the deposit amount. Despite the company's delay in filing the petition, the Court granted a brief extension but ultimately allowed the petition, affirming the deposit requirement. Case-Laws Central Excise Tue, 04 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44500