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of <h1>High Court sets aside orders, remands case under Section 35G, emphasizes importance of timely financial details for fair evaluation.</h1> <h3>CHHATTISGARH STEEL CASTING LTD. Versus COMMR. OF C. EX. & S.T., RAIPUR</h3> CHHATTISGARH STEEL CASTING LTD. Versus COMMR. OF C. EX. & S.T., RAIPUR - 2015 (39) S.T.R. 743 (Chhattisgarh) Issues: Appeal under Section 35G of the Central Excise Act against Tribunal's order for waiver of pre-deposit and non-deposit of amount leading to dismissal of appeal.In this case, the appellant, M/s. Chhattisgarh Steel Casting Limited, filed an appeal under Section 35G of the Central Excise Act against the order of the Tribunal dated 2-12-2013, which partly dismissed the application for waiver of pre-deposit and subsequently dismissed the appeal on 7-2-2014 for non-deposit of the required amount. The appellant was issued a show cause notice in 2010 for Service Tax, penalty, and interest as a Real Estate Agent, confirmed by the Assessing Officer in 2011. The appeal before the Commissioner (Appeals) was dismissed in 2013, leading to the appeal before the Tribunal. The Tribunal's order required the appellant to deposit the Service Tax amount with interest within eight weeks, which was not fulfilled, resulting in the dismissal of the appeal. The High Court considered the financial hardship faced by the appellant, which was not presented before the Tribunal due to delay in document submission, and directed a reconsideration of the waiver of pre-deposit by the Tribunal in light of the pending recovery proceedings by a nationalized bank. The High Court set aside the previous orders and remanded the matter back to the Tribunal for fresh consideration after the appellant submits an affidavit detailing the financial hardship. The appeal was allowed with these observations.This judgment highlights the importance of presenting all relevant facts, including financial hardship, before the Tribunal for consideration during waiver of pre-deposit proceedings. It emphasizes the need for parties to provide complete documentation in a timely manner to ensure a fair evaluation of circumstances. The decision underscores the significance of judicial review in cases involving financial difficulties faced by appellants, allowing for a re-examination of pre-deposit requirements based on updated information and considerations.
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