https://www.taxtmi.com/caselaws?id=360999 Where the substantive entitlement has already been settled in the assessee's favour by an earlier unchallenged order, insistence on statutory pre-deposit under amended Section 35F may be treated as a technical formality and dispensed with, especially where financial hardship is shown. The Tribunal was therefore required to admit and hear the appeal on merits without insisting on the deposit, as the underlying issue had already attained finality and further deposit would have imposed an undue burden. en-us Wed, 09 May 2018 00:00:00 +0530 Thu, 13 Sep 2018 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360999 Where the substantive entitlement has already been settled in the assessee's favour by an earlier unchallenged order, insistence on statutory pre-deposit under amended Section 35F may be treated as a technical formality and dispensed with, especially where financial hardship is shown. The Tribunal was therefore required to admit and hear the appeal on merits without insisting on the deposit, as the underlying issue had already attained finality and further deposit would have imposed an undue burden. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360999