1999 (4) TMI 98 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad dealt with four applications under the proviso to Section 35-F of the Central Excise and Salt Act, 1944. The petitioner challenged an order rejecting their application for waiver of pre-deposit conditions. The Court found financial hardship and set aside the order for two appeals, requiring partial deposits. The total amount involved was over Rs. 71 lakhs.