https://www.taxtmi.com/caselaws?id=43433 Pre-deposit waiver under the governing proviso must be decided on relevant considerations, including undue hardship to the appellant and protection of the revenue. A mere prima facie view is insufficient where the order does not show reasoned application of those factors. As the impugned order failed to address undue hardship or the need to safeguard revenue, it was interfered with and the matter was remitted for fresh consideration after hearing the petitioner and allowing it to establish the hardship claimed. en-us Fri, 04 Dec 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43433 Pre-deposit waiver under the governing proviso must be decided on relevant considerations, including undue hardship to the appellant and protection of the revenue. A mere prima facie view is insufficient where the order does not show reasoned application of those factors. As the impugned order failed to address undue hardship or the need to safeguard revenue, it was interfered with and the matter was remitted for fresh consideration after hearing the petitioner and allowing it to establish the hardship claimed. Case-Laws Central Excise Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43433