https://www.taxtmi.com/caselaws?id=309756 The High Court allowed the delay in filing the appeal but upheld the pre-condition of depositing Rs. 50 lacs set by the Tribunal for hearing the appeal under Section 35-F of the Central Excise Act, 1944. The Court balanced the concept of 'undue hardship' against the 'interest of the revenue' and dismissed both appeals as there were no grounds to interfere with the deposit requirement. en-us Wed, 29 May 2013 00:00:00 +0530 Wed, 20 Sep 2023 15:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309756 The High Court allowed the delay in filing the appeal but upheld the pre-condition of depositing Rs. 50 lacs set by the Tribunal for hearing the appeal under Section 35-F of the Central Excise Act, 1944. The Court balanced the concept of 'undue hardship' against the 'interest of the revenue' and dismissed both appeals as there were no grounds to interfere with the deposit requirement. Case-Laws Central Excise Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309756