Excise Duty Pre-Deposit Mandatory, Partial Waiver Not Allowed: Delhi HC

NK Sharma Vs Assistant Commissioner (Delhi High Court) The Delhi High Court has dismissed a petition seeking a partial waiver of the mandatory pre-deposit required to file an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The court, however, granted the petitioner, N.K. Sharma, an extension until October 31, 2025, to pay the remaining amount. The case originated from a Show Cause Notice dated April 27, 2022, which resulted in an Order-in-Original on March 20, 2023. This order confirmed a service tax demand of Rs. 44,74,935, along with interest and penalties. To ...