https://www.taxtmi.com/caselaws?id=43665 Under Section 35F of the Central Excises & Salt Act, a pre-deposit condition for hearing the appeal depends on the appellant's prima facie case, financial hardship and undue hardship. The Tribunal, finding no strong prima facie case and no established financial hardship, still exercised discretion to direct a partial deposit instead of the full demanded amount. The Court declined to interfere with that discretionary order, but extended the time for making the deposit because of delay in communication and prosecution of the matter, while leaving further extension to the Tribunal if needed. en-us Thu, 22 Apr 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43665 Under Section 35F of the Central Excises & Salt Act, a pre-deposit condition for hearing the appeal depends on the appellant's prima facie case, financial hardship and undue hardship. The Tribunal, finding no strong prima facie case and no established financial hardship, still exercised discretion to direct a partial deposit instead of the full demanded amount. The Court declined to interfere with that discretionary order, but extended the time for making the deposit because of delay in communication and prosecution of the matter, while leaving further extension to the Tribunal if needed. Case-Laws Central Excise Thu, 22 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43665