https://www.taxtmi.com/caselaws?id=93903 Where an appellate authority insists on full pre-deposit under section 35F without considering pleaded financial hardship, the condition may be waived. The Tribunal found that the request for relief from deposit had not been applied to properly and that the stay order showed a clear absence of application of mind; it therefore waived the pre-deposit. It also set aside the order rejecting the appeal for non-compliance and remanded the matter for fresh disposal on merits after giving the assessee a reasonable opportunity of hearing. en-us Fri, 30 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93903 Where an appellate authority insists on full pre-deposit under section 35F without considering pleaded financial hardship, the condition may be waived. The Tribunal found that the request for relief from deposit had not been applied to properly and that the stay order showed a clear absence of application of mind; it therefore waived the pre-deposit. It also set aside the order rejecting the appeal for non-compliance and remanded the matter for fresh disposal on merits after giving the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93903