https://www.taxtmi.com/caselaws?id=46982 The High Court set aside the Customs, Excise and Gold (Control) Appellate Tribunal's order directing a petitioner to deposit Rs. 20 lacs for entertaining appeals, citing lack of proper application of mind. Emphasizing the need for the Tribunal to consider prima facie case, balance of convenience, and undue hardship, the Court directed the Tribunal to hear the appeals on merits upon depositing a reduced sum of Rs. 5 lacs. This decision aimed to expedite the case resolution and ensure fairness, with parties instructed to comply with the revised order. en-us Wed, 26 Mar 2003 00:00:00 +0530 Mon, 26 Jul 2010 12:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46982 The High Court set aside the Customs, Excise and Gold (Control) Appellate Tribunal's order directing a petitioner to deposit Rs. 20 lacs for entertaining appeals, citing lack of proper application of mind. Emphasizing the need for the Tribunal to consider prima facie case, balance of convenience, and undue hardship, the Court directed the Tribunal to hear the appeals on merits upon depositing a reduced sum of Rs. 5 lacs. This decision aimed to expedite the case resolution and ensure fairness, with parties instructed to comply with the revised order. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46982