https://www.taxtmi.com/caselaws?id=43013 In an application for stay and waiver of pre-deposit pending appeal under Section 35F of the Central Excises and Salt Act, 1944, the Court considered bank and auditor certificates showing limited capital and assets as evidence of financial hardship. It also noted that the appeal raised a limitation dispute and that the Tribunal's earlier view on hardship should not be treated with undue harshness when exercising discretionary relief under Section 35F. The petitioner was required to make a partial deposit within twelve weeks, and the balance of the demand was waived until disposal of the appeal. en-us Wed, 13 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43013 In an application for stay and waiver of pre-deposit pending appeal under Section 35F of the Central Excises and Salt Act, 1944, the Court considered bank and auditor certificates showing limited capital and assets as evidence of financial hardship. It also noted that the appeal raised a limitation dispute and that the Tribunal's earlier view on hardship should not be treated with undue harshness when exercising discretionary relief under Section 35F. The petitioner was required to make a partial deposit within twelve weeks, and the balance of the demand was waived until disposal of the appeal. Case-Laws Central Excise Wed, 13 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43013