https://www.taxtmi.com/caselaws?id=46739 The court modified the deposit amount required for the appeal from Rs. 50 lakhs to Rs. 20 lakhs, emphasizing the need to balance the interests of the Revenue with the appellant's right to appeal under Section 35F of the Central Excise Act. The decision focused on whether the appellant had a prima facie case and if the deposit amount would cause undue hardship, without delving into the merits of the case. The court considered the circumstantial evidence against the petitioner and their financial status in determining the revised deposit amount, allowing the appeal to proceed upon timely deposit. en-us Thu, 31 Jul 2003 00:00:00 +0530 Fri, 23 Jul 2010 15:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46739 The court modified the deposit amount required for the appeal from Rs. 50 lakhs to Rs. 20 lakhs, emphasizing the need to balance the interests of the Revenue with the appellant's right to appeal under Section 35F of the Central Excise Act. The decision focused on whether the appellant had a prima facie case and if the deposit amount would cause undue hardship, without delving into the merits of the case. The court considered the circumstantial evidence against the petitioner and their financial status in determining the revised deposit amount, allowing the appeal to proceed upon timely deposit. Case-Laws Central Excise Thu, 31 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46739