https://www.taxtmi.com/caselaws?id=211041 In exercising discretion under Section 35F of the Central Excise and Salt Act, 1944, a strong prima facie case may justify waiver of pre-deposit even where documentary proof of financial hardship is limited. The Court balanced the assessee's claim for interim protection against the need to safeguard revenue and found that the recovery condition could be modified rather than imposed in its original form. Interim relief was therefore granted by substituting the pre-deposit requirement with a bank guarantee, preserving revenue protection while relieving the immediate burden on the assessee. en-us Tue, 14 Feb 2012 00:00:00 +0530 Wed, 10 Sep 2014 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211041 In exercising discretion under Section 35F of the Central Excise and Salt Act, 1944, a strong prima facie case may justify waiver of pre-deposit even where documentary proof of financial hardship is limited. The Court balanced the assessee's claim for interim protection against the need to safeguard revenue and found that the recovery condition could be modified rather than imposed in its original form. Interim relief was therefore granted by substituting the pre-deposit requirement with a bank guarantee, preserving revenue protection while relieving the immediate burden on the assessee. Case-Laws Central Excise Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211041