https://www.taxtmi.com/caselaws?id=42872 In waiver of pre-deposit under Section 35F of the Central Excises and Salt Act, 1944, the appellate authority must consider all relevant factors, not financial hardship alone. A strong prima facie case, the balance of convenience, and the overall doubt surrounding the demand are material considerations, especially where the assessee is otherwise protected by a bank guarantee. A mechanically narrow approach confined to hardship is impermissible. The refusal to waive deposit was therefore unsustainable, and the appeals could proceed without insisting on pre-deposit as a condition precedent. en-us Fri, 16 Nov 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42872 In waiver of pre-deposit under Section 35F of the Central Excises and Salt Act, 1944, the appellate authority must consider all relevant factors, not financial hardship alone. A strong prima facie case, the balance of convenience, and the overall doubt surrounding the demand are material considerations, especially where the assessee is otherwise protected by a bank guarantee. A mechanically narrow approach confined to hardship is impermissible. The refusal to waive deposit was therefore unsustainable, and the appeals could proceed without insisting on pre-deposit as a condition precedent. Case-Laws Central Excise Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42872