https://www.taxtmi.com/caselaws?id=72193 In applications for dispensation of pre-deposit under Section 35F of the Central Excises and Salt Act, the governing enquiry is undue hardship caused by the statutory deposit itself, not the existence of a prima facie case. The considerations used for interlocutory stay, including balance of convenience and prima facie merits, do not apply to this distinct statutory discretion. Where the applicant showed a small-scale business with losses and limited liquidity, complete waiver was not justified, but partial relief could be granted through a reduced cash deposit and security for the balance. en-us Thu, 06 Feb 1986 00:00:00 +0530 Sat, 14 May 2011 11:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72193 In applications for dispensation of pre-deposit under Section 35F of the Central Excises and Salt Act, the governing enquiry is undue hardship caused by the statutory deposit itself, not the existence of a prima facie case. The considerations used for interlocutory stay, including balance of convenience and prima facie merits, do not apply to this distinct statutory discretion. Where the applicant showed a small-scale business with losses and limited liquidity, complete waiver was not justified, but partial relief could be granted through a reduced cash deposit and security for the balance. Case-Laws Central Excise Thu, 06 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72193