Waiver of pre-deposit - undue hardship to make the deposit - ...
Central Excise
August 17, 2020
Waiver of pre-deposit - undue hardship to make the deposit - Section 35F - Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there is neither production, nor generation of any income. In the absence of any income being generated, we are of the view that it would cause undue hardship if the appellant is directed to make the pre-deposit. - Partial relief granted - HC
View Source
