https://www.taxtmi.com/caselaws?id=45084 The High Court upheld the order passed under Section 35F regarding waiver of pre-deposit and stay of recovery of excise duty, despite the petitioner's challenge on grounds of violation of natural justice. The Court found a prima facie case in favor of the Assistant Commissioner supported by evidence, directing the petitioner to deposit a sum of Rs. 4,50,00,000 within 90 days. Judicial discretion was exercised in balancing convenience and public interest, emphasizing the need for judicious exercise of discretion in granting waivers. The Court disposed of the writ petition, affirming the discretionary nature of the order and the specified deposit requirement. en-us Wed, 17 Mar 1999 00:00:00 +0530 Thu, 08 Jul 2010 12:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45084 The High Court upheld the order passed under Section 35F regarding waiver of pre-deposit and stay of recovery of excise duty, despite the petitioner's challenge on grounds of violation of natural justice. The Court found a prima facie case in favor of the Assistant Commissioner supported by evidence, directing the petitioner to deposit a sum of Rs. 4,50,00,000 within 90 days. Judicial discretion was exercised in balancing convenience and public interest, emphasizing the need for judicious exercise of discretion in granting waivers. The Court disposed of the writ petition, affirming the discretionary nature of the order and the specified deposit requirement. Case-Laws Central Excise Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45084