Pearl Enterprises and Amandeep Kansal vs UOI, CCE, ACCE, Service Tax and CESTAT
Deposit, pending appeal, of duty demanded or penalty levied-Undue hardship relevant factor to be considered under s.35F-Undue hardship to the person was a relevant factor to be taken into consideration under s.35F of the Central Excise Act 1944. [LexDoc Id : 421645]
