1994 (9) TMI 74

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..... passed by the Collector (Appeals), Customs and Central Excise, Ghaziabad whereby he declined to waive the condition of pre-deposit of the disputed amount under Section 35F of the Central Excises and Salt Act, 1944. 2. I have heard learned counsel for the petitioner and Shri U.N. Sharma, learned Chief Standing Counsel for the Union of India. 3. As agreed by the learned counsel before the partie .....

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..... tor (Appeals) has therefore, not disposed of the petitioner's application for waiver under the aforesaid proviso in a right manner and the important question of hardship to the appellant has not been dealt with at all. Therefore, this order cannot be sustained and the Collector should decide the question of waiver afresh. 6. For the above reasons, this writ petition is allowed. The impugned orde .....

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