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2015 (7) TMI 959 - HC - Central ExciseWaiver of pre deposit - Undue hardship - Held that:- For waiver of the pre-deposit, the appellant is required to show undue hardship that would be caused, in the event, they are required to deposit the amount. In the instant case, we find that no agreement has been raised with regard to hardship. However, prima facie, we find that once the authority permitted the appellant to cross-examine the witnesses, the same should have been done unless further orders denying such cross-examination was passed - appeals directing the appellant to deposit 30% of the duty within four weeks - If the amount is deposited, the Tribunal will ensure and decide the appeal within one year. - Decided conditionally in favour of assessee.
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