https://www.taxtmi.com/caselaws?id=43859 Section 35F permits waiver of pre-deposit where insisting on deposit would cause undue hardship, subject to conditions safeguarding revenue. The impugned order was unsustainable because it focused on the merits of the appeal and did not consider the petitioner's hardship claim in the waiver application. The High Court therefore set aside the refusal to waive pre-deposit and directed fresh reconsideration of the waiver request after giving the petitioner an opportunity of hearing. en-us Mon, 05 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43859 Section 35F permits waiver of pre-deposit where insisting on deposit would cause undue hardship, subject to conditions safeguarding revenue. The impugned order was unsustainable because it focused on the merits of the appeal and did not consider the petitioner's hardship claim in the waiver application. The High Court therefore set aside the refusal to waive pre-deposit and directed fresh reconsideration of the waiver request after giving the petitioner an opportunity of hearing. Case-Laws Central Excise Mon, 05 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43859