https://www.taxtmi.com/caselaws?id=217085 While considering waiver of pre-deposit under Section 35-F of the Central Excise Act, the Tribunal must weigh both undue hardship to the appellant and protection of the revenue. On the facts, the dispute involved classification of goods and liability to differential duty, with the classification issue already settled by the Supreme Court. The High Court found that the Tribunal had examined the prima facie case, the hardship plea, and the need to safeguard revenue, and therefore saw no error in directing deposit of the balance duty. The interim direction was upheld and the appeal dismissed. en-us Tue, 18 Sep 2012 00:00:00 +0530 Mon, 01 Oct 2012 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217085 While considering waiver of pre-deposit under Section 35-F of the Central Excise Act, the Tribunal must weigh both undue hardship to the appellant and protection of the revenue. On the facts, the dispute involved classification of goods and liability to differential duty, with the classification issue already settled by the Supreme Court. The High Court found that the Tribunal had examined the prima facie case, the hardship plea, and the need to safeguard revenue, and therefore saw no error in directing deposit of the balance duty. The interim direction was upheld and the appeal dismissed. Case-Laws Central Excise Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217085