https://www.taxtmi.com/caselaws?id=43917 Section 35F pre-deposit waiver requires the appellate authority to assess both the prima facie merits of the duty dispute and pleaded financial hardship judicially. Challenges involving limitation, clubbing of concerns and eligibility for an exemption required meaningful consideration before imposing a deposit condition. A cash pre-deposit requirement that overlooks prima facie merit and lacks sound judicial reasoning is arbitrary and should be modified. Appeals may be heard on merits without cash deposit where an appropriate bank guarantee is furnished instead. en-us Fri, 13 May 1994 00:00:00 +0530 Mon, 21 Jun 2010 18:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43917 Section 35F pre-deposit waiver requires the appellate authority to assess both the prima facie merits of the duty dispute and pleaded financial hardship judicially. Challenges involving limitation, clubbing of concerns and eligibility for an exemption required meaningful consideration before imposing a deposit condition. A cash pre-deposit requirement that overlooks prima facie merit and lacks sound judicial reasoning is arbitrary and should be modified. Appeals may be heard on merits without cash deposit where an appropriate bank guarantee is furnished instead. Case-Laws Central Excise Fri, 13 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43917