2015 (2) TMI 1108

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....espondent. ORDER [Order per : Navin Sinha, ACJ.]. - We have heard Learned Counsel for the Appellant and the Respondent. 2. The present appeal arises from an interim order dated 4-12-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, under Section 35F of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') granting waiver of pre-deposit to the e....

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....ave considered the submissions on behalf of the parties. 6. The power under Section 35F of the Act is discretionary in nature to be exercised in accordance with the guidelines laid down in the Section. Merely because as a superior Court, we may have the authority to take a different view of the matter, shall not be sufficient reason for us to interfere unless there has been any procedural ir....