Saturday 13 December 2014

Pre-deposit of interest couldn't be ordered when right of appeal had existed prior to May 11, 2005

Excise & Customs : Where right of appeal had accrued prior to 11-5-2007 owing to earlier litigation between assessee and department and in earlier litigation, Supreme Court held in favour of assessee, Tribunal could not order pre-deposit of interest, as provision to make pre-deposit was introduced only from 11-5-2007


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