https://www.taxtmi.com/caselaws?id=42944 A strong prima facie case and undue hardship can justify full waiver of pre-deposit, and a court may direct the tribunal to exercise that discretion where the statutory relief is necessary to preserve the right of appeal. Here, the assessee's claim was already supported by existing Tribunal authority that had not been challenged by the Department, so the refusal to waive duty pre-deposit was unsustainable. The tribunal also failed to give proper weight to the assessee's financial hardship. The impugned orders were set aside, and the appeal was to be heard without insisting on pre-deposit of duty or penalty. en-us Thu, 18 May 1989 00:00:00 +0530 Tue, 15 Jun 2010 12:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42944 A strong prima facie case and undue hardship can justify full waiver of pre-deposit, and a court may direct the tribunal to exercise that discretion where the statutory relief is necessary to preserve the right of appeal. Here, the assessee's claim was already supported by existing Tribunal authority that had not been challenged by the Department, so the refusal to waive duty pre-deposit was unsustainable. The tribunal also failed to give proper weight to the assessee's financial hardship. The impugned orders were set aside, and the appeal was to be heard without insisting on pre-deposit of duty or penalty. Case-Laws Central Excise Thu, 18 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42944