https://www.taxtmi.com/caselaws?id=247451 Section 35F of the Central Excise Act permits waiver of pre-deposit only where the appellate authority is satisfied that deposit would cause undue hardship, while balancing protection of the Revenue. The waiver decision turns on the prima facie case and proof of financial hardship, and reasonable conditions may be imposed. On the facts stated, no financial hardship was pleaded or proved, and the Tribunal had already taken a lenient view by directing deposit of only a small portion of the duty or penalty while waiving the balance. The order was therefore treated as a proper exercise of discretion and the challenge to partial pre-deposit failed. en-us Thu, 06 Dec 2012 00:00:00 +0530 Mon, 12 May 2014 19:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247451 Section 35F of the Central Excise Act permits waiver of pre-deposit only where the appellate authority is satisfied that deposit would cause undue hardship, while balancing protection of the Revenue. The waiver decision turns on the prima facie case and proof of financial hardship, and reasonable conditions may be imposed. On the facts stated, no financial hardship was pleaded or proved, and the Tribunal had already taken a lenient view by directing deposit of only a small portion of the duty or penalty while waiving the balance. The order was therefore treated as a proper exercise of discretion and the challenge to partial pre-deposit failed. Case-Laws Central Excise Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247451