TMI Blog2008 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This revision has been filed against an order dated 13-10-2008 by which the Commissioner of Central Excise, Kanpur has disposed of the petitioner's application for waiver and has directed the petitioner to deposit a further sum of Rs. 10,00,000/- within eight weeks from that date. 3. Learned counsel for the petitioner has submitted that although the Tribunal has noted the fact that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the equal penalty. It can be safely inferred that the Tribunal has taken the hardship factor into account and therefore has taken a lenient view. 6. However, having heard learned counsel for both sides and having perused the order, it is clear that the order dated 13-10-2008 does not reflect the reason under which the Tribunal has passed the impugned order and contains no discussion with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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