https://www.taxtmi.com/caselaws?id=100927 Denial of personal hearing does not automatically entitle an appellant to complete waiver of pre-deposit under Section 35F of the Central Excise Act where the appellate authority has already examined the appeal papers and submissions on record. The authority may still exercise discretion to reduce the deposit requirement if warranted on the facts. Here, complete waiver was refused, the pre-deposit was reduced to Rs. 5 lakhs, recovery was stayed pending compliance, and the appeal was remanded to the Commissioner (Appeals) for decision on merits after proof of deposit. en-us Wed, 28 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100927 Denial of personal hearing does not automatically entitle an appellant to complete waiver of pre-deposit under Section 35F of the Central Excise Act where the appellate authority has already examined the appeal papers and submissions on record. The authority may still exercise discretion to reduce the deposit requirement if warranted on the facts. Here, complete waiver was refused, the pre-deposit was reduced to Rs. 5 lakhs, recovery was stayed pending compliance, and the appeal was remanded to the Commissioner (Appeals) for decision on merits after proof of deposit. Case-Laws Central Excise Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100927