Statutory pre-deposit conditions may be relaxed in writ review where hardship is considered and the Tribunal's reasoning is sufficient.

In writ review of a Tribunal's conditional order on statutory pre-deposit, interference is justified only where the Tribunal failed to consider relevant hardship factors or acted perversely. The Court held that the Tribunal need not decide the underlying excise merits, including limitation or marketability, at the pre-deposit stage, and that a brief order showing application of mind to hardship and revenue interests was sufficient. However, the Court also found that the financial condition could be further relaxed to better balance justice, so the cash deposit was reduced while the bank guarantee for the balance was retained.

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Issues: Whether the Tribunal's conditional order directing pre-deposit and bank guarantee under the statutory pre-deposit provision required interference in writ jurisdiction.

Analysis: The writ court examined only whether the Tribunal had applied its mind to the relevant considerations governing waiver of pre-deposit and whether the order was so unreasonable or perverse as to warrant supervisory interference under Article 226 of the Constitution of India. It held that the Tribunal was not required at that stage to decide the merits of the underlying excise dispute, including limitation or marketability, and that its brief reasons, read with the reduction already made from the full demand, showed consideration of the relevant hardship factors. At the same time, the court found that a further reduction in the amount to be deposited would better balance the interests of justice.

Conclusion: The Tribunal's order was not vitiated for want of application of mind, but the pre-deposit condition was modified by reducing the cash deposit and retaining a bank guarantee for the balance.

Final Conclusion: Interference was granted only to the limited extent of relaxing the financial condition imposed by the Tribunal, while the appeal before the Tribunal remained subject to compliance with the modified terms.

Ratio Decidendi: In proceedings for waiver of statutory pre-deposit, the writ court interferes only if the Tribunal has failed to consider relevant factors or has acted perversely; a brief reasoned order showing application of mind to hardship and revenue interests is sufficient, and the court may modify the condition to balance those interests without reappreciating the merits of the appeal.

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