2013 (4) TMI 746

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.... : Mr Zafar Moonis, sr. standing counsel ORDER CM 4136/2013 Exemption is allowed subject to all just exceptions. The application is disposed of. W.P.(C) 2180/2013 and CM 4135/2013 This writ petition is directed against the order passed under Section 35F of the Central Excise Act, 1944 by the Commissioner of Central Excise (Appeals), Delhi-I, New Delhi. The relevant period in this writ peti....

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....ounsel for the petitioner drew our attention to our order dated 6.11.2012 pertaining to an earlier period of 1.5.2010 to April, 2011 wherein the Customs Excise and Service Tax Appellate Tribunal, in an order passed under Section 35F of the said Act, in the Petitioner's own case recognised the factum of financial hardship of the petitioner. A copy of the order dated 6.11.2012 has been placed on rec....

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.... the condition of pre-deposit of duty demanded as well as the interest and penalty. We are of the view that, as the Tribunal, in the case of the very same petitioner, had come to the conclusion that a case of financial hardship had been made out by the petitioner, the Commissioner of Central Excise (Appeals), when he was considering the matter pertaining to a subsequent period, shortly after the ....