https://www.taxtmi.com/caselaws?id=360999 The High Court ruled in favor of the petitioner in a case concerning the commencement of commercial production before the specified date for exemption eligibility. The Tribunal's decision in favor of the petitioner was not appealed by the Revenue, leading to the finality of the order. The Court accepted the petitioner's plea for the admissibility of the appeal without pre-deposit under Section 35F of the Central Excise Act, considering the financial hardship faced by the petitioner due to substantial accumulated losses. The Court directed the Tribunal to admit and hear the appeal without requiring pre-deposit of tax and penalty, emphasizing the petitioner's financial distress. en-us Wed, 09 May 2018 00:00:00 +0530 Thu, 13 Sep 2018 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360999 The High Court ruled in favor of the petitioner in a case concerning the commencement of commercial production before the specified date for exemption eligibility. The Tribunal's decision in favor of the petitioner was not appealed by the Revenue, leading to the finality of the order. The Court accepted the petitioner's plea for the admissibility of the appeal without pre-deposit under Section 35F of the Central Excise Act, considering the financial hardship faced by the petitioner due to substantial accumulated losses. The Court directed the Tribunal to admit and hear the appeal without requiring pre-deposit of tax and penalty, emphasizing the petitioner's financial distress. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360999