Section 31 in The Andaman and Nicobar Islands Excise Regulation, 2012
31. Power to reduce or waive interest in certain cases.- Notwithstanding anything contained in this Regulation, the Excise Commissioner may, on an application made in this behalf by a person, with the approval of the Administrator and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Regulation, if he is satisfied that.-
(a)to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and(b)the person has cooperated in any proceeding for the recovery of any amount due from him.
