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Central Excise - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

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

Case Laws     Central Excise

July 25, 2014

Waiver of pre-deposit - For a hardship to be undue it must be shown that the particular burden 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. - The word undue adds something more than just hardship - HC

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