https://www.taxtmi.com/caselaws?id=45001 The Court found the Writ Application challenging the Tribunal's orders for stay of excise duty and penalty under Section 35L of the Central Excise Act, 1944, to be maintainable. It interpreted Section 35L(b) to limit appeals to the Supreme Court to duty rates or goods valuation, excluding pre-deposit matters. The Court set aside the Tribunal's orders, directing a fresh assessment of the stay and pre-deposit requests within two months, emphasizing the need for a proper evaluation of the prima facie case and undue hardship factors. All parties were instructed to comply with the judgment as no opposition affidavits were filed. en-us Thu, 02 Jul 1998 00:00:00 +0530 Wed, 07 Jul 2010 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45001 The Court found the Writ Application challenging the Tribunal's orders for stay of excise duty and penalty under Section 35L of the Central Excise Act, 1944, to be maintainable. It interpreted Section 35L(b) to limit appeals to the Supreme Court to duty rates or goods valuation, excluding pre-deposit matters. The Court set aside the Tribunal's orders, directing a fresh assessment of the stay and pre-deposit requests within two months, emphasizing the need for a proper evaluation of the prima facie case and undue hardship factors. All parties were instructed to comply with the judgment as no opposition affidavits were filed. Case-Laws Central Excise Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45001