https://www.taxtmi.com/caselaws?id=44972 The Supreme Court set aside the lower court orders and directed the matter to be remitted for a hearing on merits by the Assistant Commissioner of Central Excise, Hyderabad II Division. The Court found the insistence on pre-deposit for hearing the appeal under section 35F of the Central Excise Act unjustified due to the lack of notice and opportunity provided to the appellant. The appellant, declared a sick industry, successfully challenged the requirement to pay excise duty before appeal hearing. The appeal was allowed with no costs imposed on either party. en-us Fri, 11 Sep 1998 00:00:00 +0530 Wed, 07 Jul 2010 13:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44972 The Supreme Court set aside the lower court orders and directed the matter to be remitted for a hearing on merits by the Assistant Commissioner of Central Excise, Hyderabad II Division. The Court found the insistence on pre-deposit for hearing the appeal under section 35F of the Central Excise Act unjustified due to the lack of notice and opportunity provided to the appellant. The appellant, declared a sick industry, successfully challenged the requirement to pay excise duty before appeal hearing. The appeal was allowed with no costs imposed on either party. Case-Laws Central Excise Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44972