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2014 (9) TMI 582 - HC - Central ExciseWaiver of the pre-deposit - Section 35F - divergent views in different judgements - Held that:- Powers conferred under Section 35F of the Central Excise Act, 1944 so far as it relates to the dispensation of the pre-deposit of the duty demanded, is a discretionary one. The discretion should be exercised judicially and not capriciously and/or arbitrarily. While exercising the discretion the Court must record the reasons therefor, which should withstand on the settled legal parameters and does not lead to an inference which no reasonable man could arrive at. The order impugned suggests that the Tribunal has recorded respective submissions and disposed of the aforesaid applications by giving dispensation of deposit of 75% of the duty demanded meaning thereby petitioner is directed to deposit 25% within a stipulated period. There is no reflection in the said, order relating to the net worth of the company or relating to the existence of a prima facie case which is one of the facet for consideration whether the appellant would suffer undue hardship, if the duty demanded is directed to be deposited - tribunal to decide the applications afresh - Decided in favour of assessee.
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