https://www.taxtmi.com/caselaws?id=43862 Discretion under the proviso to Section 35F on pre-deposit must be exercised to prevent undue hardship while preserving the right of appeal and protecting revenue interests. Where the record shows financial distress, including running losses and accumulated losses, requiring a substantial deposit may be unjustified if it effectively burdens the appeal remedy. The proper approach is to balance the assessee's hardship against revenue protection and, where warranted, reduce the deposit condition rather than impose a strong fetter on appellate access. en-us Mon, 22 Aug 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43862 Discretion under the proviso to Section 35F on pre-deposit must be exercised to prevent undue hardship while preserving the right of appeal and protecting revenue interests. Where the record shows financial distress, including running losses and accumulated losses, requiring a substantial deposit may be unjustified if it effectively burdens the appeal remedy. The proper approach is to balance the assessee's hardship against revenue protection and, where warranted, reduce the deposit condition rather than impose a strong fetter on appellate access. Case-Laws Central Excise Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43862