https://www.taxtmi.com/caselaws?id=72692 The Tribunal concluded that "undue hardship" in Section 35F should not be limited to financial hardship alone, encompassing hardships caused by illegal or untenable orders. Financial hardship alone should not be the sole criterion for waiving pre-deposit; factors like prima facie strength of the case, amount of demand, and potential irreparable injury must also be considered. The final order waived the prior duty deposit, subject to a bank guarantee, considering the appellant's case strength and liquidity. The President resolved the dissent, emphasizing a broader interpretation of "undue hardship" to include various factors. en-us Fri, 12 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 13:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72692 The Tribunal concluded that "undue hardship" in Section 35F should not be limited to financial hardship alone, encompassing hardships caused by illegal or untenable orders. Financial hardship alone should not be the sole criterion for waiving pre-deposit; factors like prima facie strength of the case, amount of demand, and potential irreparable injury must also be considered. The final order waived the prior duty deposit, subject to a bank guarantee, considering the appellant's case strength and liquidity. The President resolved the dissent, emphasizing a broader interpretation of "undue hardship" to include various factors. Case-Laws Central Excise Fri, 12 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72692