https://www.taxtmi.com/caselaws?id=43932 A pre-deposit condition under Section 35F should not be enforced in a manner that frustrates the statutory right of appeal where the appellate authority itself records undue hardship. The text states that the assessee was a small unit facing continued losses and closure of its factory, and was unable to furnish the bank guarantee required as pre-deposit. In those circumstances, insisting on a bank guarantee was inconsistent with the finding of hardship, and dismissal of the appeal for non-compliance was unsustainable. Relief was therefore granted by dispensing with pre-deposit and directing disposal of the appeal on merits. en-us Thu, 04 Aug 1994 00:00:00 +0530 Tue, 22 Jun 2010 09:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43932 A pre-deposit condition under Section 35F should not be enforced in a manner that frustrates the statutory right of appeal where the appellate authority itself records undue hardship. The text states that the assessee was a small unit facing continued losses and closure of its factory, and was unable to furnish the bank guarantee required as pre-deposit. In those circumstances, insisting on a bank guarantee was inconsistent with the finding of hardship, and dismissal of the appeal for non-compliance was unsustainable. Relief was therefore granted by dispensing with pre-deposit and directing disposal of the appeal on merits. Case-Laws Central Excise Thu, 04 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43932