2025 (1) TMI 1693

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....av Gupta Ms. Antara Mishra, Advs.(M-9958444233). For the Respondent Through: Mr Aakarsh Srivastava, Standing Counsel for CGST & CX. (Mob-9871094948) Mr. Udit Malik, ASC, with Ms. Palak Sharma and Ms. Rima Rao, Advs. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 1717/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.....

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....etely implicate only the Petitioner and not take any action against the actual manufacturer. He further submits that the Petitioner does not have the financial wherewithal to make the pre-deposit for filing appeal to the Appellate Tribunal [under Section 35B of the Central Excise Act, 1944 (hereinafter "the Act")] as mandated under Section 35F of the Act. 6. In the opinion of this Court, the im....