https://www.taxtmi.com/caselaws?id=204486 The court held that a Public Sector Undertaking (PSU) is not automatically entitled to a waiver of the pre-deposit requirement under section 35F of the Central Excise Act, 1944, based solely on its status as a Government Company. The Tribunal must assess each case individually, considering factors like financial position and public interest. The court set aside the order for the PSU to deposit Rs. 2 crores, granting dispensation subject to filing a bond. The appeal was disposed of without costs, emphasizing the need for a balanced evaluation of undue hardship in such cases. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 30 Dec 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204486 The court held that a Public Sector Undertaking (PSU) is not automatically entitled to a waiver of the pre-deposit requirement under section 35F of the Central Excise Act, 1944, based solely on its status as a Government Company. The Tribunal must assess each case individually, considering factors like financial position and public interest. The court set aside the order for the PSU to deposit Rs. 2 crores, granting dispensation subject to filing a bond. The appeal was disposed of without costs, emphasizing the need for a balanced evaluation of undue hardship in such cases. Case-Laws Central Excise Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204486