Pre-deposit waiver in central excise: writ interference was refused after the Tribunal's prima facie and hardship assessment stood undisturbed.

In a central excise pre-deposit dispute, the Tribunal's assessment of prima facie case and financial hardship was held not to be perverse or vitiated by any apparent error. On that basis, the High Court found no ground to exercise writ jurisdiction over the waiver application. Interference with the pre-deposit order was therefore declined, and the request for waiver or reduction of pre-deposit was rejected.

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Issues: Whether the Tribunal's order directing pre-deposit in a central excise matter warranted interference on the grounds of prima facie case and financial hardship.

Analysis: The Tribunal had examined both the existence of a prima facie case and the plea of financial hardship while deciding the application for waiver of pre-deposit. Its reasoning was not shown to be perverse or vitiated by any error apparent on the face of the record, and therefore no ground was made out for exercise of writ jurisdiction.

Conclusion: Interference with the pre-deposit order was declined and the request for waiver or reduction of pre-deposit was rejected.

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