https://www.taxtmi.com/caselaws?id=206789 Waiver of pre-deposit must be assessed through the lens of undue hardship, and the applicant's prima facie case is a material factor in that inquiry. A waiver request cannot be rejected mechanically or without addressing whether the assessee has a strong prima facie case on the merits. Where the Tribunal ignored that consideration, rejection of the waiver application was unsustainable and had to be set aside. The matter was remitted for fresh consideration of the pre-deposit question in accordance with law, subject to the direction to furnish a bank guarantee. en-us Mon, 28 Feb 2011 00:00:00 +0530 Thu, 18 Aug 2011 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206789 Waiver of pre-deposit must be assessed through the lens of undue hardship, and the applicant's prima facie case is a material factor in that inquiry. A waiver request cannot be rejected mechanically or without addressing whether the assessee has a strong prima facie case on the merits. Where the Tribunal ignored that consideration, rejection of the waiver application was unsustainable and had to be set aside. The matter was remitted for fresh consideration of the pre-deposit question in accordance with law, subject to the direction to furnish a bank guarantee. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206789