1999 (8) TMI 99

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..... ected against the two orders dated 18-5-1999 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad in exercise of the powers under proviso to Section 35F of the Central Excise Act whereby it partly waived the conditions of pre-deposit of the adjudicated dues. 2.I have heard Shri Piyush Agarwal, learned Counsel for the petitioner and Sarvsri Vikram Gulati and Surya Prakash, l .....

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..... y demanded or penalty levied would cause undue hardship to such person and the waiver has to be subject to such conditions as the appellate authority may deem fit to impose so as to safeguard the interest of revenue. 5.In exercise of that power the Commissioner has directed the petitioner to deposit Rs. 2,50,000/- in the first case and Rs. 3,00,000/- in the second case. The petitioner's contentio .....

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