The Court dismissed a writ petition wherein the petitioner sought a waiver of the mandatory 7.5% pre-deposit on duty and penalty under Section 35F of the Central Excise Act, 1944, holding the statute bars such waiver.
The writ petition is dismissed; the pending application stands disposed of.
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$~26
MARK SPLENDOUR NONWOVENS PVT LTD ..... Petitioner Through: Mr. Anjani Kumar Singh, Adv.
versus
DEPUTY COMMISSIONER CENTRAL EXCISE ..... Respondent Through: None.
CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE C.HARI SHANKAR
O R D E R % 09.08.2019
pre-deposit 7.5% or 10% of the duty amount and the penalty amount, as the case may be.
CHIEF JUSTICE
C.HARI SHANKAR, J
AUGUST 09, 2019 kks
W.P.(C) 8626/2019
Page 2 of 2
1 issue framed by the court
Whether a writ petition for waiver of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 can be entertained after statutory amendment.
1 provisions across 1 enactments
Mark Splendeur Nonwovens Pvt Ltd
Deputy Commissioner Central Excise
C. Hari Shankar
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
