https://www.taxtmi.com/caselaws?id=779210 HC dismissed the appeal, holding the impugned CESTAT order to be correct and not raising any substantial question of law. The Court found that pre-deposits made from electronic credit ledgers satisfy the statutory pre-deposit requirement and that a subsequent circular relied on by the Revenue operated only prospectively, leaving earlier-filed appeals unaffected. Prior HC decisions on the use of electronic credit ledgers were followed, and no error was found in the tribunal's order. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779210 HC dismissed the appeal, holding the impugned CESTAT order to be correct and not raising any substantial question of law. The Court found that pre-deposits made from electronic credit ledgers satisfy the statutory pre-deposit requirement and that a subsequent circular relied on by the Revenue operated only prospectively, leaving earlier-filed appeals unaffected. Prior HC decisions on the use of electronic credit ledgers were followed, and no error was found in the tribunal's order. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779210