Pre-deposit waiver under Central Excise law was limited, with financial hardship not justifying complete relief.

Full waiver of the pre-deposit requirement under Section 35F of the Central Excise Act was not justified on the facts, even though the appellant pleaded financial difficulty. The appellate authority had already modified the deposit requirement, and after considering the appellant's financial condition, complete waiver was declined. The pre-deposit was instead reduced to a fixed amount, to be deposited within six weeks, failing which the appeal would stand dismissed. Upon compliance, the appeal was to be heard on merits.

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Issues: Whether full waiver of the pre-deposit condition under Section 35F of the Central Excise Act, 1944 was warranted, and if not, what amount should be directed to be deposited pending appeal.

Analysis: The appellate authority had earlier required deposit of the demanded amount and later modified the condition to 40% of the demand, with waiver of the balance during the pendency of the appeal. The appellant still sought complete waiver on the ground of financial difficulty. Considering the circumstances and the appellant's financial condition, complete waiver was found unwarranted, but the pre-deposit was reduced to a fixed amount.

Outcome: The appellant was directed to deposit Rs. 20,000 within six weeks, failing which the appeal would stand dismissed; upon deposit, the appeal was to be heard on merits by the Commissioner.

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