https://www.taxtmi.com/caselaws?id=243760 The High Court upheld CESTAT's decision denying waiver of pre-deposit under Section 35F of the Central Excise Act, 1944, emphasizing the need to demonstrate prima facie case and undue hardship. The Court reinstated CESTAT's order directing the assessee to make a pre-deposit of Rs. 4,50,00,000/- by a specified date, citing the importance of proving undue hardship and safeguarding Revenue interests as per legal precedent. The writ petition was allowed, overturning the Single Judge's decision in favor of the assessee. en-us Tue, 17 Jul 2012 00:00:00 +0530 Mon, 10 Feb 2014 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243760 The High Court upheld CESTAT's decision denying waiver of pre-deposit under Section 35F of the Central Excise Act, 1944, emphasizing the need to demonstrate prima facie case and undue hardship. The Court reinstated CESTAT's order directing the assessee to make a pre-deposit of Rs. 4,50,00,000/- by a specified date, citing the importance of proving undue hardship and safeguarding Revenue interests as per legal precedent. The writ petition was allowed, overturning the Single Judge's decision in favor of the assessee. Case-Laws Central Excise Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243760