https://www.taxtmi.com/caselaws?id=43933 Section 35F of the Central Excises & Salt Act, 1944 allows waiver of pre-deposit where insisting on deposit would cause undue hardship, while still protecting revenue through suitable safeguards. The Tribunal's refusal to grant exemption was defective because it did not apply the statutory undue hardship test and instead commented on the merits of the appeal. The High Court quashed the refusal order and remitted the application for fresh consideration in accordance with Section 35F. en-us Mon, 30 May 1994 00:00:00 +0530 Tue, 22 Jun 2010 09:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43933 Section 35F of the Central Excises & Salt Act, 1944 allows waiver of pre-deposit where insisting on deposit would cause undue hardship, while still protecting revenue through suitable safeguards. The Tribunal's refusal to grant exemption was defective because it did not apply the statutory undue hardship test and instead commented on the merits of the appeal. The High Court quashed the refusal order and remitted the application for fresh consideration in accordance with Section 35F. Case-Laws Central Excise Mon, 30 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43933