https://www.taxtmi.com/caselaws?id=34257 Waiver of pre-deposit under Section 35F of the Central Excise Act, 1944 was justified where the assessee showed undue hardship through continued financial losses and raised a valuation dispute with substantial prima facie support. The Court noted that the demand stemmed from duty and penalty orders under Sections 11A and 11AC, and that the question whether the value of batteries supplied with UPS systems was includible in assessable value warranted consideration on merits. In these circumstances, insisting on a full or substantive deposit before hearing the appeals was unnecessary, and the matter was remitted to the Tribunal for decision without pre-deposit. en-us Thu, 23 Jul 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34257 Waiver of pre-deposit under Section 35F of the Central Excise Act, 1944 was justified where the assessee showed undue hardship through continued financial losses and raised a valuation dispute with substantial prima facie support. The Court noted that the demand stemmed from duty and penalty orders under Sections 11A and 11AC, and that the question whether the value of batteries supplied with UPS systems was includible in assessable value warranted consideration on merits. In these circumstances, insisting on a full or substantive deposit before hearing the appeals was unnecessary, and the matter was remitted to the Tribunal for decision without pre-deposit. Case-Laws Central Excise Thu, 23 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34257