https://www.taxtmi.com/caselaws?id=46840 The Court dismissed the petition challenging the CEGAT's refusal to modify its prior order requiring a deposit towards duty and penalty. It concluded that the application for modification lacked a prima facie case, as no new circumstances justified the request. The Tribunal's decision was upheld, confirming it was neither erroneous nor perverse. The judgment emphasized the necessity for a prima facie case for modification and directed the Tribunal to conduct preliminary inquiries in future applications. The decision of the CEGAT was endorsed, and the order was circulated for information and action. en-us Thu, 18 Sep 2003 00:00:00 +0530 Fri, 09 Aug 2024 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46840 The Court dismissed the petition challenging the CEGAT's refusal to modify its prior order requiring a deposit towards duty and penalty. It concluded that the application for modification lacked a prima facie case, as no new circumstances justified the request. The Tribunal's decision was upheld, confirming it was neither erroneous nor perverse. The judgment emphasized the necessity for a prima facie case for modification and directed the Tribunal to conduct preliminary inquiries in future applications. The decision of the CEGAT was endorsed, and the order was circulated for information and action. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46840