https://www.taxtmi.com/caselaws?id=43100 An appellate pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 may be moderated where the assessee shows financial hardship and the appeal raises an arguable case. The financial position of the assessee should be considered before fixing the deposit amount, and an excessive pre-deposit can be reduced accordingly. On the facts noted, the deposit requirement was cut from Rs. 5,00,000 to Rs. 2,00,000, with the balance waived until disposal of the appeal. en-us Tue, 12 Feb 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43100 An appellate pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 may be moderated where the assessee shows financial hardship and the appeal raises an arguable case. The financial position of the assessee should be considered before fixing the deposit amount, and an excessive pre-deposit can be reduced accordingly. On the facts noted, the deposit requirement was cut from Rs. 5,00,000 to Rs. 2,00,000, with the balance waived until disposal of the appeal. Case-Laws Central Excise Tue, 12 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43100