1994 (5) TMI 31 - HC - Central Excise

Summary

The High Court quashed an order dismissing an application to exempt a petitioner from depositing duty before filing an appeal. The Court found that the Tribunal did not consider Section 35F of the Central Excises & Salt Act, 1944, which allows for exemption from deposit in cases of undue hardship. The Tribunal was directed to re-decide the matter in accordance with Section 35F. Parties were directed to appear before the Appellate Tribunal on 4-7-1994.