https://www.taxtmi.com/caselaws?id=177608 A waiver of pre-deposit under Section 35F of the Central Excise Act requires the appellant to plead and establish undue hardship with supporting material; a bare assertion of financial difficulty and prima facie merit is insufficient. The authority must balance undue hardship against protection of revenue, and a direction to deposit less than 10% of the demand reflects a lenient exercise of that discretion. On the facts noted, the pre-deposit order was not shown to be excessive or disproportionate, so interference was not justified and the challenge failed. en-us Mon, 16 Dec 2013 00:00:00 +0530 Wed, 13 Jan 2016 14:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177608 A waiver of pre-deposit under Section 35F of the Central Excise Act requires the appellant to plead and establish undue hardship with supporting material; a bare assertion of financial difficulty and prima facie merit is insufficient. The authority must balance undue hardship against protection of revenue, and a direction to deposit less than 10% of the demand reflects a lenient exercise of that discretion. On the facts noted, the pre-deposit order was not shown to be excessive or disproportionate, so interference was not justified and the challenge failed. Case-Laws Service Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177608