https://www.taxtmi.com/caselaws?id=43974 Interference under Article 226 with a Tribunal's partial waiver of pre-deposit under section 35F is unwarranted where no undue hardship is shown and the Tribunal's discretion is not otherwise arbitrary. The Court noted that the limitation objection under the proviso to section 11A had not been raised before the Tribunal and turned on questions of fact left for the pending appeal. It also held that the valuation issue concerning gravure printing cylinder cost was fact-dependent and had been examined only prima facie for waiver purposes. The writ petition was therefore not maintainable on the grounds urged, and the pre-deposit order was left undisturbed. en-us Tue, 25 Oct 1994 00:00:00 +0530 Tue, 22 Jun 2010 11:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43974 Interference under Article 226 with a Tribunal's partial waiver of pre-deposit under section 35F is unwarranted where no undue hardship is shown and the Tribunal's discretion is not otherwise arbitrary. The Court noted that the limitation objection under the proviso to section 11A had not been raised before the Tribunal and turned on questions of fact left for the pending appeal. It also held that the valuation issue concerning gravure printing cylinder cost was fact-dependent and had been examined only prima facie for waiver purposes. The writ petition was therefore not maintainable on the grounds urged, and the pre-deposit order was left undisturbed. Case-Laws Central Excise Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43974