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of <h1>High Court exempts duty, interest, and penalty under Central Excise Act, 1944.</h1> <h3>M/s Tanishq Enterprises Versus Commissioner (Appeals) Central Excise</h3> The High Court allowed the exemption subject to all just exceptions and disposed of the application. The writ petition challenging the order u/s 35F of ... - Issues involved:The judgment deals with a writ petition challenging an order passed u/s 35F of the Central Excise Act, 1944 by the Commissioner of Central Excise (Appeals), focusing on the consideration of financial hardship for waiver of duty, interest, and penalty.Consideration of Financial Hardship:The petitioner contended that the Commissioner of Central Excise (Appeals) did not consider financial hardship, which would have entitled the petitioner to a complete waiver of the amount. The duty demanded was `12.50 lakhs with a penalty of the same amount. The Commissioner had required a pre-deposit of `3,12,500/- by a specified date, with the remaining dues waived till the final disposal of the appeal. The petitioner referred to a previous order by the Customs Excise and Service Tax Appellate Tribunal recognizing financial hardship and waiving the pre-deposit condition. The High Court, noting the Tribunal's decision in the petitioner's favor previously, held that the Commissioner should have considered the financial difficulties faced by the petitioner. Consequently, the High Court ordered the waiver of the entire duty, interest, and penalty demanded, allowing the appeal to be heard without insisting on the pre-deposit condition.Conclusion:The High Court allowed the exemption subject to all just exceptions and disposed of the application. The writ petition challenging the order u/s 35F of the Central Excise Act, 1944 was disposed of in favor of the petitioner, with the impugned order being superseded to waive the duty, interest, and penalty demanded due to the petitioner's financial difficulties.
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