2003 (12) TMI 81 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh allowed a writ petition against the order of the Commissioner (Appeals) Central Excise & Customs regarding waiver of pre-deposit under Section 35F of the Central Excise Act, 1944. The court found that financial hardship had been pleaded by the petitioner, setting aside the previous orders and directing the Commissioner to reconsider the application. The petitioner was asked to appear before the Commissioner on 27-1-2004.