Mehsana Dist. Co-Op. Milk P.U. Ltd. vs Union Of India (Uoi)

The Supreme Court held that the order passed by the Commissioner (Appeals) under Section 35F of the Central Excise Act, 1944, directing a pre-deposit of Rs. 30 lakhs was unsatisfactory as it failed to consider the prima facie merits of the appellants' case. The Court emphasized that the appellate authority must evaluate the merits and financial hardship before determining the deposit amount. Consequently, the Court set aside the High Court's decision and remanded the matter for re-evaluation by the appellate authority.