1999 (2) TMI 619 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad heard a case involving the disallowance of Modvat credit by the Assistant Commissioner. The appellate authority granted only 50% waiver of the pre-deposit condition. The court found that the appellate authority did not objectively consider the petitioner's financial hardship and ordered a fresh decision on the waiver application. The petition was disposed of with a direction to reconsider the waiver application objectively.