2015 (2) TMI 1176

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..... (per the Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is admitted on the following substantial question of law. 1. Whether the learned Tribunal failed to exercise its jurisdiction though the prima facie case of financial hardship with the material document was read out and not considered the element of hardship as framed under the law ? We have heard learned counsel for both .....

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..... 944)." Section 35-F of the Central Excise Act, 1944 : "Deposit, pending appeal of duty demanded or penalty levied: Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision .....

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..... ation within thirty days from the date of its filing." It will appear from the first proviso of Section 35-F of the Central Excise Act, that the appellate authority has to consider the question of undue hardship in case of waiver of pre-deposit. This consideration not only confined to the penalty levied, but also to the duty as well. According to us, undue hardship would also include financial ha .....

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