Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 564 - KARNATAKA HIGH COURTWaiver of pre deposit - Section 35F - assessee is a proprietary concern. After the death of the father, son is running the said concern - held that:- Though the substituted Section appears to be prospective in nature certainly the intention behind it cannot be ignored. The original proprietor is dead. His son is levied with these taxes. He is not carrying on any business. Under these circumstances justice of the case would be met by depositing 50% instead of the entire amount as directed by the Tribunal. - Decided partly in favour of assessee.
|