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of <h1>High Court sets aside Collector's order under Section 35F, grants new hearing opportunity</h1> The High Court allowed the writ petition, setting aside the Collector's order and directing a fresh decision on the waiver application under Section 35F ... Stay/Dispensation of pre-deposit The High Court allowed the writ petition against the Collector's order declining to waive the pre-deposit condition under Section 35F of the Central Excises and Salt Act, 1944. The court found that the Collector did not consider the hardship claimed by the petitioner and directed a fresh decision on the waiver application. The impugned order was set aside, and the petitioner was granted a proper opportunity of hearing. Each party will bear their own costs.
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