Pre-deposit waiver under Central Excise law refused where business closure and financial hardship were unsupported by evidence.

Waiver of pre-deposit under Section 35F of the Central Excise Act was refused where the assessee claimed closure of business, sickness before BIFR and financial hardship, but produced no order showing BIFR sickness. The liability had arisen from a final re-fixation of annual capacity, and mere assertions of losses or closure were held insufficient to justify dispensation of the statutory deposit requirement. The appellant was therefore directed to deposit the entire duty amount.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of the confirmed duty under Section 35F of the Central Excise Act, 1944.

Analysis: The appellant sought complete waiver on the plea of closure of business, alleged sickness before the BIFR, and financial hardship. The record did not show that the company had been declared sick by the BIFR, nor was there any order evidencing that position. The re-fixation of annual capacity had also attained finality, and the liability was founded on that final determination. Mere claim of losses and closure, without supporting material, was insufficient to justify dispensation of the statutory pre-deposit requirement.

Conclusion: Waiver of the pre-deposit was denied and the appellant was directed to deposit the entire duty amount.

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