https://www.taxtmi.com/caselaws?id=171181 The Court found that the Tribunal failed to address the element of undue hardship required under Section 35(A) of the Central Excise Act, 1944. As this crucial aspect was not considered, the Court set aside the judgment and ordered a rehearing. The appellant was allowed to present material supporting financial hardship within a specified timeframe. The Court emphasized the necessity of evaluating undue hardship and supporting evidence, directing the Tribunal to reconsider the case accordingly. The appeal was disposed of, with pending petitions closed without costs. en-us Fri, 29 Nov 2013 00:00:00 +0530 Wed, 01 Jul 2015 18:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171181 The Court found that the Tribunal failed to address the element of undue hardship required under Section 35(A) of the Central Excise Act, 1944. As this crucial aspect was not considered, the Court set aside the judgment and ordered a rehearing. The appellant was allowed to present material supporting financial hardship within a specified timeframe. The Court emphasized the necessity of evaluating undue hardship and supporting evidence, directing the Tribunal to reconsider the case accordingly. The appeal was disposed of, with pending petitions closed without costs. Case-Laws Service Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171181