https://www.taxtmi.com/caselaws?id=42909 The scope of pre-deposit review under Section 35F of the Central Excises and Salt Act, 1944 is confined to undue hardship, especially the appellant's financial capacity to make the deposit. The Tribunal's discretion was sustained because it considered the appellant's turnover and receivables, and also waived pre-deposit for one category of demand while limiting the deposit to the balance. Those factors were relevant to assessing ability to pay, and no irrelevant consideration or perversity in the exercise of discretion was shown. The pre-deposit condition was therefore upheld. en-us Tue, 28 Nov 1989 00:00:00 +0530 Thu, 30 Aug 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42909 The scope of pre-deposit review under Section 35F of the Central Excises and Salt Act, 1944 is confined to undue hardship, especially the appellant's financial capacity to make the deposit. The Tribunal's discretion was sustained because it considered the appellant's turnover and receivables, and also waived pre-deposit for one category of demand while limiting the deposit to the balance. Those factors were relevant to assessing ability to pay, and no irrelevant consideration or perversity in the exercise of discretion was shown. The pre-deposit condition was therefore upheld. Case-Laws Central Excise Tue, 28 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42909