https://www.taxtmi.com/caselaws?id=44963 The Tribunal found the Commissioner's order for recovery of Central Excise Duty to be in violation of natural justice and quashed it, remanding the matter for reconsideration. The Tribunal also deemed the direction for the assessee to deposit Rs. 20 lakhs under Section 35F of the Central Excise and Salt Act, 1944, as illegal and without jurisdiction. The High Court upheld this decision, emphasizing that when an appeal is allowed with consequential relief, the pre-deposit must be refunded. The Court ordered a stay on the pre-deposit and allowed the Commissioner to proceed based on the show cause notice after proper hearing. en-us Thu, 06 Aug 1998 00:00:00 +0530 Wed, 07 Jul 2010 13:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44963 The Tribunal found the Commissioner's order for recovery of Central Excise Duty to be in violation of natural justice and quashed it, remanding the matter for reconsideration. The Tribunal also deemed the direction for the assessee to deposit Rs. 20 lakhs under Section 35F of the Central Excise and Salt Act, 1944, as illegal and without jurisdiction. The High Court upheld this decision, emphasizing that when an appeal is allowed with consequential relief, the pre-deposit must be refunded. The Court ordered a stay on the pre-deposit and allowed the Commissioner to proceed based on the show cause notice after proper hearing. Case-Laws Central Excise Thu, 06 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44963