https://www.taxtmi.com/caselaws?id=215105 The Court set aside the order of the Customs, Excise & Service Tax Appellate Tribunal, directing the petitioner to deposit Rs.100 Lakhs for hearing the appeal, as it failed to consider undue hardship to the assessee adequately. The case was remitted back to the Tribunal for a fresh decision in line with the Supreme Court's guidance on balancing undue hardship and Revenue interests when considering waiver applications under Section 35 F of the Central Excise Act, emphasizing the need for a thorough assessment before making a determination. en-us Wed, 27 Jun 2012 00:00:00 +0530 Mon, 23 Jul 2012 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215105 The Court set aside the order of the Customs, Excise & Service Tax Appellate Tribunal, directing the petitioner to deposit Rs.100 Lakhs for hearing the appeal, as it failed to consider undue hardship to the assessee adequately. The case was remitted back to the Tribunal for a fresh decision in line with the Supreme Court's guidance on balancing undue hardship and Revenue interests when considering waiver applications under Section 35 F of the Central Excise Act, emphasizing the need for a thorough assessment before making a determination. Case-Laws Central Excise Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215105