https://www.taxtmi.com/caselaws?id=425313 The HC set aside the dismissal of the petitioner's appeal, acknowledging extreme financial hardship during COVID-19 lockdown as valid grounds for failure to make the mandatory 7.5% pre-deposit of duty and penalty. Despite the respondent's argument that Section 35F of Central Excise Act (as amended in 2014) does not permit waiver of pre-deposit, the court distinguished this case from prior precedent due to exceptional pandemic circumstances. The petition was disposed of with direction to restore the appeal if petitioner deposits the required amount within two weeks, failing which the dismissal would stand. en-us Thu, 14 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425313 The HC set aside the dismissal of the petitioner's appeal, acknowledging extreme financial hardship during COVID-19 lockdown as valid grounds for failure to make the mandatory 7.5% pre-deposit of duty and penalty. Despite the respondent's argument that Section 35F of Central Excise Act (as amended in 2014) does not permit waiver of pre-deposit, the court distinguished this case from prior precedent due to exceptional pandemic circumstances. The petition was disposed of with direction to restore the appeal if petitioner deposits the required amount within two weeks, failing which the dismissal would stand. Case-Laws GST Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425313