https://www.taxtmi.com/caselaws?id=82681 Waiver of pre-deposit under Section 35F was considered on the basis of undue hardship, but the company's plea of financial sickness did not justify complete relief. Documentary material and admissions showed no prima facie infirmity in the duty demand, and the fact that the unit was sick under the Sick Industrial Companies (Special Provisions) Act, 1985 did not bar recovery where it remained a working concern and had recovered substantial dues. Section 22 of the SICA was treated as not prohibiting duty recovery in the manner sought. Complete waiver was refused; partial waiver was granted subject to a pre-deposit, with the balance stayed pending appeal. en-us Fri, 20 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82681 Waiver of pre-deposit under Section 35F was considered on the basis of undue hardship, but the company's plea of financial sickness did not justify complete relief. Documentary material and admissions showed no prima facie infirmity in the duty demand, and the fact that the unit was sick under the Sick Industrial Companies (Special Provisions) Act, 1985 did not bar recovery where it remained a working concern and had recovered substantial dues. Section 22 of the SICA was treated as not prohibiting duty recovery in the manner sought. Complete waiver was refused; partial waiver was granted subject to a pre-deposit, with the balance stayed pending appeal. Case-Laws Central Excise Fri, 20 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82681