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2015 (7) TMI 1380 - CHHATTISGARH HIGH COURTMaintainability of appeal - non-compliance with regard to pre-deposit under Section 35F of the Central Excise Act, 1944 - Commission Agent - HELD THAT:- If the Appellant was a Commission Agent and for that reason it had been granted complete waiver of pre-deposit on similar allegations, there had to be some justification for differential treatment in the order dated 22-1-2014. This was a fundamental aspect for justice not only to be done but also to appear to have been done. The matter is remanded to the Tribunal for consideration both on the issue of undue hardship pleaded and also the aspect for complete waiver of pre-deposit granted to it in similar circumstances considering its status as a Commission Agent - appeal allowed by way of remand.
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