1994 (9) TMI 74 - HC - Central Excise

Summary

The High Court allowed the writ petition against the Collector's order declining to waive the pre-deposit condition under Section 35F of the Central Excises and Salt Act, 1944. The court found that the Collector did not consider the hardship claimed by the petitioner and directed a fresh decision on the waiver application. The impugned order was set aside, and the petitioner was granted a proper opportunity of hearing. Each party will bear their own costs.