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2014 (3) TMI 382 - HC - Service TaxUndue hardship - waiver of pre-deposit - Whether the learned Tribunal is correct in law in holding that financial difficulty is not a primary criteria for deciding the issue of undue hardship as mentioned 35F of the Central Excise Act, 1944, which has been adopted by the appropriate Finance Act - Held that:- The word 'undue' adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. - The other aspect relates to imposition of condition to safeguard the interest of revenue. It is clear that prima facie case is not only criteria, but the financial hardship has also to be considered side by side. Here the learned Tribunal has taken note of the case of financial hardship, but did not feel to decide or consider the same as the prima facie case was assessed. We are therefore of the view that the impugned judgment and order is completely contrary to the provisions of law as well as the principle laid down by the Supreme Court in the aforesaid case. - matter remanded back for fresh decision - Decided in favour of assessee.
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