https://www.taxtmi.com/caselaws?id=243795 The High Court partially allowed the appeal filed under Section 35G of the Central Excise Act, granting a 50% waiver of the demanded amounts and penalties while directing the appellant to pay the remaining half within a specified timeframe. The Court emphasized the need for reasonableness in adjudicatory mechanisms to balance the interests of the appellant and the revenue, showcasing judicial review of tax demands and the discretionary power of appellate authorities to grant waivers in specific cases. en-us Thu, 09 Jan 2014 00:00:00 +0530 Fri, 12 Sep 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243795 The High Court partially allowed the appeal filed under Section 35G of the Central Excise Act, granting a 50% waiver of the demanded amounts and penalties while directing the appellant to pay the remaining half within a specified timeframe. The Court emphasized the need for reasonableness in adjudicatory mechanisms to balance the interests of the appellant and the revenue, showcasing judicial review of tax demands and the discretionary power of appellate authorities to grant waivers in specific cases. Case-Laws Service Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243795