https://www.taxtmi.com/caselaws?id=247754 Section 35F of the Central Excise Act permits an appeal against duty or penalty only on deposit of the amount demanded, subject to waiver where deposit would cause undue hardship and conditions are needed to protect Revenue. Undue hardship requires assessment of both a prima facie case and financial hardship. Here, no financial hardship was pleaded or proved before the Tribunal or the Court, while the Tribunal considered the appellants' arguable points and still ordered only a limited pre-deposit. The Court held that the conditions imposed were not onerous and that the Tribunal had properly exercised its statutory discretion, so the direction for partial pre-deposit was upheld and complete waiver was refused. en-us Wed, 05 Dec 2012 00:00:00 +0530 Wed, 21 May 2014 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247754 Section 35F of the Central Excise Act permits an appeal against duty or penalty only on deposit of the amount demanded, subject to waiver where deposit would cause undue hardship and conditions are needed to protect Revenue. Undue hardship requires assessment of both a prima facie case and financial hardship. Here, no financial hardship was pleaded or proved before the Tribunal or the Court, while the Tribunal considered the appellants' arguable points and still ordered only a limited pre-deposit. The Court held that the conditions imposed were not onerous and that the Tribunal had properly exercised its statutory discretion, so the direction for partial pre-deposit was upheld and complete waiver was refused. Case-Laws Central Excise Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247754