https://www.taxtmi.com/caselaws?id=43920 The High Court allowed the petitioner's writ petition challenging the Collector (Appeals) Customs and Central Excise's dismissal of the appeal for non-compliance with Section 35F requirements. The Court held that the Collector's dismissal without addressing the waiver application, despite a previous court order directing reconsideration, was illegal. The Court clarified that its order vacating the previous decision revived the waiver application immediately. Emphasizing the Collector's procedural irregularities, the High Court quashed the impugned order and directed compliance with the law and previous court directives, staying recovery until the waiver application is reviewed. en-us Tue, 04 Oct 1994 00:00:00 +0530 Mon, 21 Jun 2010 18:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43920 The High Court allowed the petitioner's writ petition challenging the Collector (Appeals) Customs and Central Excise's dismissal of the appeal for non-compliance with Section 35F requirements. The Court held that the Collector's dismissal without addressing the waiver application, despite a previous court order directing reconsideration, was illegal. The Court clarified that its order vacating the previous decision revived the waiver application immediately. Emphasizing the Collector's procedural irregularities, the High Court quashed the impugned order and directed compliance with the law and previous court directives, staying recovery until the waiver application is reviewed. Case-Laws Central Excise Tue, 04 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43920