Friday 10 October 2014

No writ against pre-deposit order of Tribunal, as such order was appealable before High Court

Excise & Customs : Since application for waiver of pre-deposit is an application filed during pendency of appeal, any order passed thereon is an order passed in appeal by Appellate Tribunal; hence, pre-deposit order of Tribunal is appealable before High Court under section 35G and accordingly, writ would not be maintainable


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