Pre-deposit waiver under central excise law does not extend to staying a refund order, and inherent powers were not invoked.

Section 35F of the Central Excise Act, 1944 applies to waiver of pre-deposit where insisting on duty or penalty deposit would cause undue financial hardship. A Revenue request to stay operation of a Commissioner (Appeals) order sanctioning refund fell outside that provision, because it was not a pre-deposit matter. The Tribunal also declined to use inherent powers, finding no undue hardship to the Government from refusal of stay. The stay request was therefore rejected.

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Issues: Whether the Revenue's request for stay of the operation of the Commissioner (Appeals)' order was maintainable and justified under Section 35F of the Central Excise Act, 1944.

Analysis: Section 35F concerns waiver of pre-deposit where insisting on deposit of duty and penalty would cause undue financial hardship. The request before the Tribunal was for staying the operation of an appellate order sanctioning refund, which did not fall within the scope of that provision. The Tribunal also found no occasion to invoke inherent powers, as refusal of stay would not cause undue hardship to the Government.

Conclusion: The request for stay was not accepted and the stay petition was rejected.

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