https://www.taxtmi.com/caselaws?id=338399 The court addressed the interpretation of Section 35F of the Central Excise Act, focusing on the deposit of duty and penalty pending appeal, particularly in cases of undue hardship. It highlighted discrepancies in pre-deposit amounts ordered by the tribunal for different assessment orders and emphasized the need for consistent application of the law. The judgment directed the tribunal to reconsider the pre-deposit amount for the initial assessment order in line with a consistent 7.5% pre-deposit for other orders, setting aside previous orders and providing the petitioner an opportunity to be heard. en-us Fri, 20 Jan 2017 00:00:00 +0530 Thu, 02 Feb 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338399 The court addressed the interpretation of Section 35F of the Central Excise Act, focusing on the deposit of duty and penalty pending appeal, particularly in cases of undue hardship. It highlighted discrepancies in pre-deposit amounts ordered by the tribunal for different assessment orders and emphasized the need for consistent application of the law. The judgment directed the tribunal to reconsider the pre-deposit amount for the initial assessment order in line with a consistent 7.5% pre-deposit for other orders, setting aside previous orders and providing the petitioner an opportunity to be heard. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338399