High Court orders reconsideration of petitioner's application under Section 35F, highlighting need for detailed assessment and avoiding undue hardship.

The High Court remanded the matter back to the respondent for reconsideration of the petitioner's application under Section 35F of the Central Excises and Salt Act, emphasizing the need for a detailed assessment of the petitioner's case and potential undue hardship. The original rejection of the application without detailed consideration was set aside.

---

---

The petitioner appealed under Section 35 of the Central Excises and Salt Act, 1944, and filed an application under Section 35F to prevent the recovery of Modvat credit. The application was rejected without detailed consideration. The High Court remanded the matter back to the respondent to reconsider the application, emphasizing the need for a detailed assessment of the petitioner's prima facie case and potential undue hardship. The original order communicated via telegram was set aside.

---