https://www.taxtmi.com/caselaws?id=189538 While considering waiver of pre-deposit under the proviso to section 35F of the Central Excise Act, the authority must exercise discretion judicially and assess prima facie merits together with undue hardship. Undue hardship is not limited to financial inability; a strong prima facie case, especially one supported by binding precedent, is a material factor in deciding whether deposit should be waived. The text further states that, on the facts discussed, the valuation dispute was already covered by earlier binding authority, so insistence on any deposit would have caused undue hardship. On that basis, complete waiver of pre-deposit was considered appropriate. en-us Fri, 06 Aug 1999 00:00:00 +0530 Thu, 12 Jan 2017 11:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189538 While considering waiver of pre-deposit under the proviso to section 35F of the Central Excise Act, the authority must exercise discretion judicially and assess prima facie merits together with undue hardship. Undue hardship is not limited to financial inability; a strong prima facie case, especially one supported by binding precedent, is a material factor in deciding whether deposit should be waived. The text further states that, on the facts discussed, the valuation dispute was already covered by earlier binding authority, so insistence on any deposit would have caused undue hardship. On that basis, complete waiver of pre-deposit was considered appropriate. Case-Laws Central Excise Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189538