https://www.taxtmi.com/caselaws?id=43587 Section 35F pre-deposit discretion is not limited to financial hardship; it must also reflect whether a prima facie case exists. Where conflicting views of two High Courts indicate a plausible case in favour of the appellant, insisting on deposit of the duty amount is arbitrary and unsupported by sound principles. The pre-deposit condition was therefore dispensed with, and the appeal was to be heard without requiring payment of the duty amount. en-us Sat, 14 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 18:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43587 Section 35F pre-deposit discretion is not limited to financial hardship; it must also reflect whether a prima facie case exists. Where conflicting views of two High Courts indicate a plausible case in favour of the appellant, insisting on deposit of the duty amount is arbitrary and unsupported by sound principles. The pre-deposit condition was therefore dispensed with, and the appeal was to be heard without requiring payment of the duty amount. Case-Laws Central Excise Sat, 14 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43587