https://www.taxtmi.com/caselaws?id=46502 The writ petitions challenged orders passed by the Commissioner (Appeals) under S. 35F of the Central Excise Act, 1944, requiring deposit of duty or penalty for appeal hearings. The Commissioner dismissed exemption applications without hearing parties but set a deadline for compliance. Relying on Union of India v. Jesus Sales Corporation, 1996, the Apex Court stressed considering undue hardship and exercising discretion judiciously for pre-deposit waivers. Emphasizing natural justice, the Court mandated proper evaluation of facts, granting a fair opportunity for appellants. Despite lapses in natural justice, the Court temporarily suspended pre-deposit, instructing timely appeal resolution within three months. en-us Mon, 27 Aug 2001 00:00:00 +0530 Thu, 22 Jul 2010 12:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46502 The writ petitions challenged orders passed by the Commissioner (Appeals) under S. 35F of the Central Excise Act, 1944, requiring deposit of duty or penalty for appeal hearings. The Commissioner dismissed exemption applications without hearing parties but set a deadline for compliance. Relying on Union of India v. Jesus Sales Corporation, 1996, the Apex Court stressed considering undue hardship and exercising discretion judiciously for pre-deposit waivers. Emphasizing natural justice, the Court mandated proper evaluation of facts, granting a fair opportunity for appellants. Despite lapses in natural justice, the Court temporarily suspended pre-deposit, instructing timely appeal resolution within three months. Case-Laws Central Excise Mon, 27 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46502