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<h1>Delhi High Court Upholds Demand Despite Petitioner's Financial Hardship</h1> <h3>AMAR JYOTI PACKERS Versus COMMISSIONER OF CENTRAL EXCISE</h3> AMAR JYOTI PACKERS Versus COMMISSIONER OF CENTRAL EXCISE - 2007 (207) E.L.T. 345 (Del.) The High Court of Delhi dismissed the petition stating that the financial hardship of the petitioner had been considered. The court found that the petitioner was under the control of certain individuals and upheld the impugned demand, stating that no grounds for interference under Article 226 of the Constitution of India were present.