https://www.taxtmi.com/caselaws?id=253143 The High Court set aside the Tribunal's order denying dispensation of pre-deposit of penalty amount, emphasizing the need to assess undue hardship as mandated by Section 35F of the Central Excise Act. The Court directed the Tribunal to reconsider the matter based on evidence presented by the petitioner within a specified timeframe, disregarding past findings. The writ petition was allowed, with no costs imposed, emphasizing the importance of considering undue hardship and adhering to statutory provisions in such cases. en-us Tue, 12 Nov 2013 00:00:00 +0530 Sun, 16 Nov 2014 22:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253143 The High Court set aside the Tribunal's order denying dispensation of pre-deposit of penalty amount, emphasizing the need to assess undue hardship as mandated by Section 35F of the Central Excise Act. The Court directed the Tribunal to reconsider the matter based on evidence presented by the petitioner within a specified timeframe, disregarding past findings. The writ petition was allowed, with no costs imposed, emphasizing the importance of considering undue hardship and adhering to statutory provisions in such cases. Case-Laws Central Excise Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253143