https://www.taxtmi.com/caselaws?id=34160 In considering waiver of pre-deposit under Section 35F of the Central Excise Act, 1944, the Tribunal must balance undue hardship to the assessee against protection of revenue. Here, the Tribunal found no strong prima facie case for complete waiver and, after assessing the overall financial position and demand, ordered deposit of only part of the duty. Registration as a sick unit with the BIFR did not, by itself, justify full waiver, and Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 did not automatically override the pre-deposit requirement. The challenge to the partial pre-deposit direction therefore failed. en-us Wed, 30 Jul 2008 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34160 In considering waiver of pre-deposit under Section 35F of the Central Excise Act, 1944, the Tribunal must balance undue hardship to the assessee against protection of revenue. Here, the Tribunal found no strong prima facie case for complete waiver and, after assessing the overall financial position and demand, ordered deposit of only part of the duty. Registration as a sick unit with the BIFR did not, by itself, justify full waiver, and Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 did not automatically override the pre-deposit requirement. The challenge to the partial pre-deposit direction therefore failed. Case-Laws Central Excise Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34160