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Central Excise - Highlights / Catch Notes

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Waiver of pre-deposit - Application for early hearing - Can ...


Early Hearing Dismissed: Appellants Fail to Show Financial Hardship u/s 35F in Central Excise Case.

February 27, 2021

Case Laws     Central Excise     AT

Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them sought adjournment to the hearing of application for early hearing for more than six months? - There are no merits in the application made as the same is not supported by any documents of financial hardship etc. Further how can there be any financial hardship in view of the provisions of Section 35F - the application for early hearing is dismissed - AT

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