https://www.taxtmi.com/caselaws?id=45010 The High Court set aside the Customs Excise and Gold (Control) Appellate Tribunal's decision and remanded the case for reconsideration. The Court emphasized the petitioner's strong prima facie case for exemption based on historical approvals and highlighted undue hardship due to financial strain. The Tribunal was directed to reassess the application under Section 35F, considering relevant factors and ensuring the protection of Revenue's interest. The case was deemed a question of law, allowing resolution without affidavits, with the respondents' failure to file an affidavit-in-opposition considered as non-admission of allegations. en-us Thu, 11 Jun 1998 00:00:00 +0530 Wed, 07 Jul 2010 16:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45010 The High Court set aside the Customs Excise and Gold (Control) Appellate Tribunal's decision and remanded the case for reconsideration. The Court emphasized the petitioner's strong prima facie case for exemption based on historical approvals and highlighted undue hardship due to financial strain. The Tribunal was directed to reassess the application under Section 35F, considering relevant factors and ensuring the protection of Revenue's interest. The case was deemed a question of law, allowing resolution without affidavits, with the respondents' failure to file an affidavit-in-opposition considered as non-admission of allegations. Case-Laws Central Excise Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45010