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Central Excise - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Waiver of pre-deposit - undue hardship to make the deposit - ...


Court Grants Partial Relief to Assessee Facing Financial Hardship Due to Pre-Deposit Requirement u/s 35F.

August 17, 2020

Case Laws     Central Excise     HC

Waiver of pre-deposit - undue hardship to make the deposit - Section 35F - Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there is neither production, nor generation of any income. In the absence of any income being generated, we are of the view that it would cause undue hardship if the appellant is directed to make the pre-deposit. - Partial relief granted - HC

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