https://www.taxtmi.com/caselaws?id=371172 The Customs, Excise and Service Tax Appellate Tribunal exercised discretion in granting partial waiver instead of full waiver to the appellant despite acknowledging undue hardship. The Tribunal's decision was based on the legal provisions of Section 35-F of the Act, emphasizing the importance of balancing undue hardship and safeguarding revenue interests. The Supreme Court's ruling in Benara Valves established that the Tribunal has the authority to determine the extent of waiver, considering various factors without a fixed formula. The Court directed the appellant to present relevant considerations for full waiver before the Tribunal for further decision within three weeks. en-us Mon, 06 Aug 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371172 The Customs, Excise and Service Tax Appellate Tribunal exercised discretion in granting partial waiver instead of full waiver to the appellant despite acknowledging undue hardship. The Tribunal's decision was based on the legal provisions of Section 35-F of the Act, emphasizing the importance of balancing undue hardship and safeguarding revenue interests. The Supreme Court's ruling in Benara Valves established that the Tribunal has the authority to determine the extent of waiver, considering various factors without a fixed formula. The Court directed the appellant to present relevant considerations for full waiver before the Tribunal for further decision within three weeks. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371172