TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the order rejecting the stay application under Section 35F of the Central Excises and Salt Act, 1944 could stand when it did not disclose consideration of prima facie case and undue hardship; (ii) Whether the matter required remand for fresh decision on the stay application.
Issue (i): Whether the order rejecting the stay application under Section 35F of the Central Excises and Salt Act, 1944 could stand when it did not disclose consideration of prima facie case and undue hardship.
Analysis: Section 35F made pre-deposit the rule, but waiver or dispensation depended upon relevant consideration of undue hardship and the existence of a prima facie case. The impugned telegram did not show that these two statutory aspects had been examined in detail. A judicial authority deciding such an application was required to pass a reasoned and detailed order.
Conclusion: The rejection order could not be sustained.
Issue (ii): Whether the matter required remand for fresh decision on the stay application.
Analysis: Since the relevant considerations had not been addressed in the impugned communication, the proper course was to set aside the order and remit the application for reconsideration on merits, with a direction to decide it expeditiously and by a speaking order.
Conclusion: The matter was remanded for fresh consideration.
Final Conclusion: The impugned rejection of stay was set aside and the stay application was directed to be decided afresh by a reasoned order after considering prima facie case and undue hardship.
Ratio Decidendi: An order under Section 35F declining waiver or stay must reflect consideration of prima facie case and undue hardship and must be a reasoned order; a non-speaking rejection is liable to be set aside and remitted for reconsideration.
TaxTMI 
