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of <h1>High Court Questions Tribunal's Decision for Allowing Appeals Without Mandatory Pre-Deposit Under Central Excise Act.</h1> The High Court examined a case involving the Commissioner of Central Excise and directors of a tobacco company concerning appeals under the Central Excise Act. The issue arose when the Customs, Excise and Service Tax Appellate Tribunal (CESAT) restored and allowed appeals without the mandatory pre-deposit. This action questioned CESAT's jurisdiction and adherence to higher court directives, raising concerns about judicial overreach. The High Court found the Tribunal's decision legally questionable due to the bypassing of procedural requirements, highlighting issues of compliance and the doctrine of laches, which addresses negligent delays in asserting rights.
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