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2010 (12) TMI 477 - CALCUTTA HIGH COURTWaiver of pre-deposit - sick unit -Tribunal did not take into consideration the financial hardship of the petitioner-company - The provisions of proviso to Section 35F of the Central Excise Act, 1944 the learned Tribunal was under obligation to consider the prima facie case as also the hardship of the petitioner-company - The learned Tribunal did not take into consideration the provision of Section 11A of the Central Excise Act, 1944 at the time of passing the impugned order - It is also evident that the question of taking into consideration the price difference in between the factory gate sale and consignment sale was not taken into consideration by the learned Tribunal. Held that: Tribunal passed the impugned order without adhering to the provisions of the proviso to Section 35F of the Central Excise Act, 1944 - Therefore, there was procedural impropriety - Hence,the learned Tribunal has been quashed and set aside with a direction upon the learned Tribunal to pass a reasoned order on the basis of the observation made in connection with the application filed by the petitioner with the prayer for waiver of requirement of pre-deposit of duty and penalty .
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