Section 33 in The Dadra and Nagar Haveli Excise Regulation, 2012
33. 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 co-operated in any proceeding for the recovery of any amount due from him.
