https://www.taxtmi.com/caselaws?id=84964 A discretionary waiver of pre-deposit under the third proviso to Section 4-M(1) does not, by itself, require an oral hearing before the appellate authority decides the application. The statute makes pre-deposit the rule and dispensation an exception, and it does not expressly import the separate merits hearing under Section 4-M(2) into the waiver stage. Natural justice is satisfied if the authority considers the relevant facts, including undue hardship, and exercises the discretion objectively and reasonably. An order refusing or conditioning waiver is not invalid solely because no personal hearing was given. en-us Tue, 26 Mar 1996 00:00:00 +0530 Wed, 09 Jul 2014 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84964 A discretionary waiver of pre-deposit under the third proviso to Section 4-M(1) does not, by itself, require an oral hearing before the appellate authority decides the application. The statute makes pre-deposit the rule and dispensation an exception, and it does not expressly import the separate merits hearing under Section 4-M(2) into the waiver stage. Natural justice is satisfied if the authority considers the relevant facts, including undue hardship, and exercises the discretion objectively and reasonably. An order refusing or conditioning waiver is not invalid solely because no personal hearing was given. Case-Laws Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84964