https://www.taxtmi.com/caselaws?id=866 SC held that Section 35F requires twin considerations: establishment of "undue hardship" by the applicant and imposition of conditions to safeguard revenue. Mere assertion of hardship is insufficient; the Tribunal must examine materials and may stipulate security. The Tribunal's approach was upheld. The appeals are disposed of: they will be heard without further deposit if procedurally in order, but appellants must furnish such security as the Tribunal may stipulate for the balance of the demand to protect the revenue. en-us Thu, 23 Nov 2006 00:00:00 +0530 Wed, 17 Sep 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=866 SC held that Section 35F requires twin considerations: establishment of "undue hardship" by the applicant and imposition of conditions to safeguard revenue. Mere assertion of hardship is insufficient; the Tribunal must examine materials and may stipulate security. The Tribunal's approach was upheld. The appeals are disposed of: they will be heard without further deposit if procedurally in order, but appellants must furnish such security as the Tribunal may stipulate for the balance of the demand to protect the revenue. Case-Laws Central Excise Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=866