Petition for waiver of pre-deposit u/s. 35F allowed as demand qualifies test of rare and exceptional case

Just Click Travels Private Limited Vs Union Of India & Ors. (Delhi High Court)

Delhi High Court allowed the petition for waiver of mandatory pre-deposit under section 35F of the Central Excise Act, 1944 since demand qualifies the test of rare and exceptional case. Thus, writ allowed.

Facts- The present appeal has been preferred by the petitioner. Notably, one of the liabilities which stood raised against the petitioner was with respect to commission income and while dealing with this the Adjudicating Authority took note of a letter dated 05 March 2019 in

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