https://www.taxtmi.com/caselaws?id=180871 The High Court quashed the Customs, Excise and Service Tax Appellate Tribunal's order directing a 25% deposit of duty, linking the remission rejection to demand confirmation and denying waiver based on lack of prima facie case. The Court found the Tribunal's decision lacking independent satisfaction on undue hardship and revenue interest for the waiver application, emphasizing the need for separate consideration of remission and demand orders. The matter was remitted back to the Tribunal for reconsideration within three weeks, stressing the importance of a proper hearing and lawful disposal, with no costs awarded in the writ petition. en-us Wed, 22 Jan 2014 00:00:00 +0530 Thu, 05 May 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180871 The High Court quashed the Customs, Excise and Service Tax Appellate Tribunal's order directing a 25% deposit of duty, linking the remission rejection to demand confirmation and denying waiver based on lack of prima facie case. The Court found the Tribunal's decision lacking independent satisfaction on undue hardship and revenue interest for the waiver application, emphasizing the need for separate consideration of remission and demand orders. The matter was remitted back to the Tribunal for reconsideration within three weeks, stressing the importance of a proper hearing and lawful disposal, with no costs awarded in the writ petition. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180871