https://www.taxtmi.com/caselaws?id=251556 A waiver of pre-deposit under Section 35F of the Central Excise Act must be exercised judicially on recorded reasons, with consideration of undue hardship and the assessee's prima facie case. An order directing deposit of 25% of the duty demanded, without findings on net worth or prima facie case, was treated as unsustainable and quashed. A dismissal of appeals based solely on that pre-deposit direction could not survive once the underlying order was set aside, so the appeals were restored and the matter remanded for fresh consideration of the waiver applications. en-us Thu, 08 Aug 2013 00:00:00 +0530 Thu, 18 Sep 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251556 A waiver of pre-deposit under Section 35F of the Central Excise Act must be exercised judicially on recorded reasons, with consideration of undue hardship and the assessee's prima facie case. An order directing deposit of 25% of the duty demanded, without findings on net worth or prima facie case, was treated as unsustainable and quashed. A dismissal of appeals based solely on that pre-deposit direction could not survive once the underlying order was set aside, so the appeals were restored and the matter remanded for fresh consideration of the waiver applications. Case-Laws Central Excise Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251556