2008 (9) TMI 99 - HC - Central Excise

While recording finding in favour of revenue, Commissioner (A) has failed to consider material which was relevant for making an order- commissioner not considered the judgment referred by petitioner and has not given any reasons why the case of the petitioner is not covered and how that judgment is distinguishable impugned order is set aside - therefore, application filed by the petitioner for dispensing with the pre-deposit is restored to file of the Commissioner (A)

Summary

The High Court Bombay set aside the order dated 21-7-2008 in a writ petition, directing the Commissioner (A) to rehear the application for dispensing with pre-deposit in accordance with law. The Court found that the Commissioner (A) failed to consider relevant material, violating principles of natural justice.