https://www.taxtmi.com/caselaws?id=210809 Relief against pre-deposit under Section 129E of the Central Excise Act, 1944 must be decided after a genuine assessment of the prima facie case, balance of convenience and undue hardship. The Calcutta HC held that the Tribunal's order fixing pre-deposit was unsustainable because it did not properly examine the option letter relied on by the assessee, did not address the contention that the option related to a different financial year, and gave no basis for the amount fixed. The order reflected non-application of mind and was set aside. The matter was remanded for fresh consideration of dispensation of pre-deposit in accordance with law, with liberty to decide the appeal on merits. en-us Fri, 12 Feb 2010 00:00:00 +0530 Wed, 22 Feb 2012 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210809 Relief against pre-deposit under Section 129E of the Central Excise Act, 1944 must be decided after a genuine assessment of the prima facie case, balance of convenience and undue hardship. The Calcutta HC held that the Tribunal's order fixing pre-deposit was unsustainable because it did not properly examine the option letter relied on by the assessee, did not address the contention that the option related to a different financial year, and gave no basis for the amount fixed. The order reflected non-application of mind and was set aside. The matter was remanded for fresh consideration of dispensation of pre-deposit in accordance with law, with liberty to decide the appeal on merits. Case-Laws Central Excise Fri, 12 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210809