https://www.taxtmi.com/caselaws?id=91136 An application for waiver of pre-deposit under Section 35F must be decided on the material placed before the appellate authority, including pleaded financial hardship. Where the appellant specifically raised closure of mines and financial commitments but the refusal order did not discuss that material or give reasons, the rejection of waiver was treated as legally unsustainable. The pre-deposit direction was set aside, the matter was remanded to the Commissioner (Appeals) for reconsideration after notice, and the detention order was directed to be lifted. en-us Thu, 12 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91136 An application for waiver of pre-deposit under Section 35F must be decided on the material placed before the appellate authority, including pleaded financial hardship. Where the appellant specifically raised closure of mines and financial commitments but the refusal order did not discuss that material or give reasons, the rejection of waiver was treated as legally unsustainable. The pre-deposit direction was set aside, the matter was remanded to the Commissioner (Appeals) for reconsideration after notice, and the detention order was directed to be lifted. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91136