https://www.taxtmi.com/caselaws?id=43465 Interference with a tribunal's interlocutory order on pre-deposit was declined where the tribunal applied the correct waiver criteria of prima facie case and financial hardship under the proviso to Section 35F of the Central Excises & Salt Act, 1944. The tribunal found no prima facie case because the fuel oil was admittedly used for power consumption and not for manufacture of fertilizer, and it also noted that financial hardship had not been pleaded. As the discretion was exercised on relevant considerations, writ jurisdiction under Article 226 was not invoked to disturb the partial pre-deposit direction. en-us Wed, 16 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43465 Interference with a tribunal's interlocutory order on pre-deposit was declined where the tribunal applied the correct waiver criteria of prima facie case and financial hardship under the proviso to Section 35F of the Central Excises & Salt Act, 1944. The tribunal found no prima facie case because the fuel oil was admittedly used for power consumption and not for manufacture of fertilizer, and it also noted that financial hardship had not been pleaded. As the discretion was exercised on relevant considerations, writ jurisdiction under Article 226 was not invoked to disturb the partial pre-deposit direction. Case-Laws Central Excise Wed, 16 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43465