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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Waiver of pre deposit - For a hardship to be 'undue' it must be ...

Case Laws     Central Excise

January 28, 2014

Waiver of pre deposit - For a hardship to be 'undue' it must be shown that the particular burden to have to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it - HC

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