Pre-deposit waiver under central excise law upheld where the Tribunal balanced prima facie merits and financial hardship.

Interference with a Tribunal's conditional waiver of pre-deposit under Section 35F of the Central Excise Act was declined where the Tribunal had weighed prima facie merits and the assessee's financial position before granting substantial relief. The Court found no basis to reassess those interlocutory findings at that stage, particularly because the main appeal was still pending and the order did not amount to a total denial of relief. The Tribunal's direction to deposit only a reduced amount was therefore left undisturbed, and the challenge failed.

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Issues: Whether the High Court should interfere with the Tribunal's conditional order granting waiver of pre-deposit under Section 35F of the Central Excise Act, 1944.

Analysis: The Tribunal had considered the prima facie merits of the dispute and the assessee's financial position and granted substantial relief by waiving a major part of the pre-deposit while directing deposit of a reduced amount. The Court found no reason to reassess the merits at the interlocutory stage, particularly when the main appeal remained pending before the Tribunal and the order did not amount to a total denial of relief.

Conclusion: No interference was called for with the Tribunal's order, and the assessee's challenge failed.

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