https://www.taxtmi.com/caselaws?id=43684 Under the proviso to Section 35F of the Central Excises and Salt Act, 1944, waiver of pre-deposit depends on whether the appellant shows undue hardship through a substantial prima facie case and whether dispensing with deposit would imperil revenue. The text states that the assessee established a strong prima facie case on common use of refinery gas and LSHS within integrated units under common management, common control, common utilities, a common factory licence, and an approved factory plan. As no material showed prejudice to revenue and an undertaking was already in place, refusal to dispense with pre-deposit was held to be an improper exercise of discretion and was set aside. en-us Thu, 23 Apr 1992 00:00:00 +0530 Tue, 09 Dec 2025 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43684 Under the proviso to Section 35F of the Central Excises and Salt Act, 1944, waiver of pre-deposit depends on whether the appellant shows undue hardship through a substantial prima facie case and whether dispensing with deposit would imperil revenue. The text states that the assessee established a strong prima facie case on common use of refinery gas and LSHS within integrated units under common management, common control, common utilities, a common factory licence, and an approved factory plan. As no material showed prejudice to revenue and an undertaking was already in place, refusal to dispense with pre-deposit was held to be an improper exercise of discretion and was set aside. Case-Laws Central Excise Thu, 23 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43684