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    <title>2025 (8) TMI 1062 - SC Order</title>
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    <description>SC dismissed the special leave petition and upheld the High Court&#039;s order refusing interference. The High Court had considered the three tests for prima facie case to grant waiver of the Rs.10 crore pre-deposit under Section 35F for appealing to the CESTAT and examined the facts recorded in the original order. The SC found no reason to interfere with that conclusion, leaving the requirement of the pre-deposit and the High Court&#039;s reasoning intact.</description>
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      <description>SC dismissed the special leave petition and upheld the High Court&#039;s order refusing interference. The High Court had considered the three tests for prima facie case to grant waiver of the Rs.10 crore pre-deposit under Section 35F for appealing to the CESTAT and examined the facts recorded in the original order. The SC found no reason to interfere with that conclusion, leaving the requirement of the pre-deposit and the High Court&#039;s reasoning intact.</description>
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