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Central Excise - Highlights / Catch Notes

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Seeking a complete waiver of the pre-deposit of Central Excise ...

Central Excise

January 3, 2022

Seeking a complete waiver of the pre-deposit of Central Excise duty - In the present case, the adjudication order has been passed by the Commissioner after complying with all the procedural requirements. - Suffice it to note that in the context of the demand amount, and the nature of activity carried on, the partial waiver of 50% of the demanded amount for the purposes of predeposit cannot be held to be harsh or unreasonable. - HC

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