https://www.taxtmi.com/caselaws?id=43481 In considering waiver or stay of pre-deposit under Section 35F, the appellate authority must examine the appellant's financial capacity where financial inability is pleaded; mechanical insistence on pre-deposit without that inquiry is arbitrary and can deny a meaningful appellate hearing. An order that ignores financial hardship as a material factor offends Article 14. The impugned order was quashed, and the Tribunal was directed to reconsider the waiver application after assessing the appellant's financial position and to pass fresh orders. en-us Mon, 14 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43481 In considering waiver or stay of pre-deposit under Section 35F, the appellate authority must examine the appellant's financial capacity where financial inability is pleaded; mechanical insistence on pre-deposit without that inquiry is arbitrary and can deny a meaningful appellate hearing. An order that ignores financial hardship as a material factor offends Article 14. The impugned order was quashed, and the Tribunal was directed to reconsider the waiver application after assessing the appellant's financial position and to pass fresh orders. Case-Laws Central Excise Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43481