https://www.taxtmi.com/caselaws?id=81678 Waiver of pre-deposit under Section 35F was considered appropriate because the export goods were in Customs custody, having been detained and confiscated, and were not under the Central Excise Department's control. Since the export bond remained alive, immediate recovery was treated as unwarranted, and discretion could be exercised to extend time on conditions. The relief was granted, with recovery stayed during the appeal on terms that the export bond be kept in force or a fresh bond furnished if expired. en-us Tue, 04 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81678 Waiver of pre-deposit under Section 35F was considered appropriate because the export goods were in Customs custody, having been detained and confiscated, and were not under the Central Excise Department's control. Since the export bond remained alive, immediate recovery was treated as unwarranted, and discretion could be exercised to extend time on conditions. The relief was granted, with recovery stayed during the appeal on terms that the export bond be kept in force or a fresh bond furnished if expired. Case-Laws Central Excise Tue, 04 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81678