https://www.taxtmi.com/caselaws?id=113369 Section 35F of the Central Excise Act permits waiver of pre-deposit only of duty demanded or penalty levied, subject to undue hardship. Where the assessee itself contends that the amount recoverable under Section 11D is not duty, the statutory basis for seeking dispensation under Section 35F does not survive, and the Tribunal cannot entertain a request to stay recovery of that confirmed amount. The application for waiver of pre-deposit of the confirmed amount was therefore rejected, while the penalty component was separately stayed pending appeal. en-us Mon, 23 Feb 2004 00:00:00 +0530 Sat, 05 May 2012 10:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113369 Section 35F of the Central Excise Act permits waiver of pre-deposit only of duty demanded or penalty levied, subject to undue hardship. Where the assessee itself contends that the amount recoverable under Section 11D is not duty, the statutory basis for seeking dispensation under Section 35F does not survive, and the Tribunal cannot entertain a request to stay recovery of that confirmed amount. The application for waiver of pre-deposit of the confirmed amount was therefore rejected, while the penalty component was separately stayed pending appeal. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113369