https://www.taxtmi.com/caselaws?id=763362 Delhi HC waived mandatory pre-deposit under Section 35F of Central Excise Act, 1944 for filing appeal. The court exercised extraordinary jurisdiction under Article 226, finding petitioner had strong prima facie case regarding incentive payments received through Computer Reservation System. Relying on CESTAT precedent in Kafila Hospitality case, HC determined this constituted rare and exceptional circumstances warranting waiver. Petition allowed subject to petitioner discharging service tax liability on specified demands, while incentive income-related liabilities were waived for pre-deposit calculation purposes. en-us Mon, 09 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763362 Delhi HC waived mandatory pre-deposit under Section 35F of Central Excise Act, 1944 for filing appeal. The court exercised extraordinary jurisdiction under Article 226, finding petitioner had strong prima facie case regarding incentive payments received through Computer Reservation System. Relying on CESTAT precedent in Kafila Hospitality case, HC determined this constituted rare and exceptional circumstances warranting waiver. Petition allowed subject to petitioner discharging service tax liability on specified demands, while incentive income-related liabilities were waived for pre-deposit calculation purposes. Case-Laws Central Excise Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763362