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Excise Duty

HC Cannot Waive Pre-Deposit Condition in Extraordinary Writ Jurisdiction

Case Law Details

Case Name
Ram Kishan Bairwa Vs Central Excise Service Tax Appellate Tribunal And 2 Others (Allahabad High Court)
Date of Judgement/Order
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Ram Kishan Bairwa Vs Central Excise Service Tax Appellate Tribunal And 2 Others (Allahabad High Court) In a recent judgment, the Allahabad High Court tackled the issue of whether the mandatory pre-deposit condition under Section 35F of the Central Excise Act (CEA) can be waived in writ jurisdiction. The case, Ram Kishan Bairwa Vs Central Excise Service Tax Appellate Tribunal And 2 Others, sheds light on crucial aspects of appellate procedure and judicial discretion. Introduction: The petitioner, Ram Kishan Bairwa, approached the Allahabad High Court challenging an order passed by the Commissio...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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