Allowed
Sharma Decorators v. Commissioner of Central EXCISE,DELHI-1
Delhi HCSERTA/28/2016
Case brief
AI extract
What is this about?
The High Court set aside a CESTAT order mandating a 10 lacs pre-deposit for an appeal against a 19 lacs demand. It directed the Commissioner to restore the dismissed appeal and hear it on merits after confirming a 10% deposit.
What did the court decide?
The order of CESTAT requiring pre-deposit of `10 lacs is set aside. The Commissioner is directed to restore the appeal and hear it on merits upon verification of 10% deposit.