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Case Law Details

Case Name : Net Metallics Vs Union of India (Guwahati High Court)
Appeal Number : C. Ex. Appeal No. 2/2023
Date of Judgement/Order : 11/09/2023
Related Assessment Year :
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Net Metallics Vs Union of India (Guwahati High Court)

Introduction: The case of Net Metallics vs. Union of India involves an appeal under Section 35(G) of the Central Excise Act, 1944, against an order issued by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The key issue in this case revolves around the requirement for pre-deposit when an Order-in-Original (OIO) is set aside by an appellate authority without confirming a demand.

Detailed Analysis

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