Section 74
Section 74 of the Delhi Excise Act, 2009. Deposit of excise revenue before filing appeal (1) Where the decision or order appealed against under this Chapter relates to any duty, fee or penalty levied under this Act, the person desirous of appealing against such decision or order shall produce satisfactory proof of the payment of the excise
Deposit of excise revenue before filing appeal (1) Where the decision or order appealed against under this Chapter relates to any duty, fee or penalty levied under this Act, the person desirous of appealing against such decision or order shall produce satisfactory proof of the payment of the excise revenue before filing the appeal.
(2) Where in any particular case, the appellate authority is of opinion that the appellant has a prima facie case in his favour and deposit of duty, fee or penalty levied would cause undue hardship to such person, the appellate authority, on an application from the appellant, may dispense with such deposit and stay its recovery subject to furnishing to such security and to such conditions as he may deem fit to impose, so as to safeguard the interest of revenue: PROVIDED that no appeal shall be entertained by the appellate authority, unless it is satisfied that such amount of excise revenue, as the appellant may admit to be due from him, has been paid.
(3) Where an application is filed for dispensing with the deposit of excise revenue levied under sub-section (2), the appellate authority shall, where it is possible to do so, decide such application within thirty days from the date of its filing.
(4) Notwithstanding anything contained in sub-section (1), no recovery action shall be initiated against the appellant until the application under sub-section (2) has been decided by the appellate authority.
Section 74, The Delhi Excise Act, 2009 (Act 10 of 2010).
Questions about Section 74
How do I find court cases under Section 74 of the Delhi Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Excise Act 2009 74, section 74 Delhi Excise Act 2009, section 74 of the Delhi Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Delhi Excise Act enacted?
Delhi Excise Act was enacted in 2010 as Act 10 of 2010. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/b75e51a4-2e7b-4f67-9283-17b9ef359a4d.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/b73b7d61-d311-4d02-aefa-521ade41a5da/content). This page is not a substitute for legal advice.