https://www.taxtmi.com/caselaws?id=248642 Section 35F of the Central Excise Act requires the applicant to show undue hardship, while the appellate authority may impose deposit conditions to protect Revenue. A strong prima facie case can justify full waiver, particularly where the impugned order is without jurisdiction or contrary to settled law; if the dispute is only arguable, partial pre-deposit may be appropriate. On that approach, most appeals were treated as fit for merits hearing without insisting on further pre-deposit, and several orders were set aside with remand to the Commissioner (Appeals). In one matter involving classification and alleged misdeclaration, the dispute was treated as debatable and a further interest deposit was directed before hearing. en-us Mon, 07 Apr 2014 00:00:00 +0530 Thu, 19 Jun 2014 03:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248642 Section 35F of the Central Excise Act requires the applicant to show undue hardship, while the appellate authority may impose deposit conditions to protect Revenue. A strong prima facie case can justify full waiver, particularly where the impugned order is without jurisdiction or contrary to settled law; if the dispute is only arguable, partial pre-deposit may be appropriate. On that approach, most appeals were treated as fit for merits hearing without insisting on further pre-deposit, and several orders were set aside with remand to the Commissioner (Appeals). In one matter involving classification and alleged misdeclaration, the dispute was treated as debatable and a further interest deposit was directed before hearing. Case-Laws Service Tax Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248642