https://www.taxtmi.com/caselaws?id=43326 When a statutory appeal is accompanied by an application for waiver of pre-deposit on grounds of undue hardship, the appellate authority must decide that request promptly under the proviso to Section 35F. Pending such decision, coercive recovery of the disputed demand should not proceed, because doing so would defeat the statutory safeguard built into the proviso and undermine the appellant's opportunity to seek dispensation from deposit. The court therefore protected the appellant from recovery until the application was decided and directed timely disposal of the waiver request. en-us Mon, 30 Apr 1990 00:00:00 +0530 Thu, 17 Jun 2010 13:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43326 When a statutory appeal is accompanied by an application for waiver of pre-deposit on grounds of undue hardship, the appellate authority must decide that request promptly under the proviso to Section 35F. Pending such decision, coercive recovery of the disputed demand should not proceed, because doing so would defeat the statutory safeguard built into the proviso and undermine the appellant's opportunity to seek dispensation from deposit. The court therefore protected the appellant from recovery until the application was decided and directed timely disposal of the waiver request. Case-Laws Central Excise Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43326