https://www.taxtmi.com/caselaws?id=43327 Where a pre-deposit dispensation application is made under the proviso to Section 35F on grounds of undue hardship, the appellate authority must exercise that discretion and decide the application without delay. It cannot leave the request pending while coercive recovery of the disputed demand is pursued, because that would frustrate the statutory protection built into the proviso. The court directed time-bound disposal of the application and protected the assessee from recovery in the interim, so recovery of the disputed amount remained stayed until the application was decided. en-us Mon, 30 Apr 1990 00:00:00 +0530 Thu, 17 Jun 2010 13:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43327 Where a pre-deposit dispensation application is made under the proviso to Section 35F on grounds of undue hardship, the appellate authority must exercise that discretion and decide the application without delay. It cannot leave the request pending while coercive recovery of the disputed demand is pursued, because that would frustrate the statutory protection built into the proviso. The court directed time-bound disposal of the application and protected the assessee from recovery in the interim, so recovery of the disputed amount remained stayed until the application was decided. Case-Laws Central Excise Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43327