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2012 (7) TMI 604 - HC - Central ExciseRejection of Application for waiver of pre-deposit in accordance with Section 35 F - Held that:- To consider the issue of waiver of pre-deposit, the appellate Tribunal is required to apply its mind and record a definite finding as to whether in the given set of facts the assessee would suffer "undue hardship" if waiver of pre-deposit is not allowed - in the present case the Tribunal has not considered and has not recorded any finding with regard to the issue as to whether the petitioner would suffer undue hardship if he is made liable to deposit amount of Rs.100 Lakhs - mater deserves to be remitted back to the appellate Tribunal for deciding the application afresh - in favour of assessee.
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