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2022 (1) TMI 60 - HC - Central ExciseSeeking a complete waiver of the pre-deposit of Central Excise duty - HELD THAT:- As far as the prayer for waiver of the pre-deposit is concerned, the settled legal position as explained in several judgments including BENARA VALVES LTD. & ORS. VERSUS CCE & ANR. [2006 (11) TMI 6 - SUPREME COURT] and INDU NISSAN OXO CHEMICALS INDUSTRIES LTD. VERSUS UNION OF INDIA [2007 (12) TMI 220 - SUPREME COURT] is that financial hardship cannot be the only factor to be considered by the CESTAT while exercising the power under Section 35F of the CE Act. In the present case, the adjudication order has been passed by the Commissioner after complying with all the procedural requirements. For the purposes of the present petition, since the scope is limited, the Court refrains from expressing any opinion on the merits of the case. Suffice it to note that in the context of the demand amount, and the nature of activity carried on, the partial waiver of 50% of the demanded amount for the purposes of predeposit cannot be held to be harsh or unreasonable. The writ petition is dismissed.
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