https://www.taxtmi.com/caselaws?id=44014 The proviso to Section 35F of the Central Excises & Salt Act, 1944 gives the Tribunal a judicial discretion to waive pre-deposit, and that discretion must be exercised on relevant factors. A prima facie arguable case on merits is material in assessing undue hardship, especially where conflicting Tribunal Bench decisions on the same legal question cast doubt on the order under challenge. The presence of two contradictory decisions was treated as showing that the appeal was not frivolous, so the Tribunal was required to reconsider the waiver request in light of that aspect. en-us Tue, 25 Oct 1994 00:00:00 +0530 Tue, 22 Jun 2010 14:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44014 The proviso to Section 35F of the Central Excises & Salt Act, 1944 gives the Tribunal a judicial discretion to waive pre-deposit, and that discretion must be exercised on relevant factors. A prima facie arguable case on merits is material in assessing undue hardship, especially where conflicting Tribunal Bench decisions on the same legal question cast doubt on the order under challenge. The presence of two contradictory decisions was treated as showing that the appeal was not frivolous, so the Tribunal was required to reconsider the waiver request in light of that aspect. Case-Laws Central Excise Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44014