https://www.taxtmi.com/caselaws?id=43425 Pre-deposit conditions under Section 35F were moderated where the Tribunal had already weighed the assessee's financial hardship and the prima facie merits of the appeal. The Madras High Court noted that the limitation plea under Section 11A did not justify disturbing that approach, but requiring deposit of the entire differential duty was considered unduly harsh in the circumstances. The deposit condition was therefore reduced to 50% of the differential duty, while the rest of the Tribunal's order was left undisturbed. en-us Thu, 24 Jan 1991 00:00:00 +0530 Fri, 18 Jun 2010 10:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43425 Pre-deposit conditions under Section 35F were moderated where the Tribunal had already weighed the assessee's financial hardship and the prima facie merits of the appeal. The Madras High Court noted that the limitation plea under Section 11A did not justify disturbing that approach, but requiring deposit of the entire differential duty was considered unduly harsh in the circumstances. The deposit condition was therefore reduced to 50% of the differential duty, while the rest of the Tribunal's order was left undisturbed. Case-Laws Central Excise Thu, 24 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43425