https://www.taxtmi.com/caselaws?id=44069 The proviso to section 35F required the Tribunal to consider the appellant's financial position before insisting on pre-deposit of excise duty and penalty. As that aspect had not been examined, the condition directing cash deposit was treated as harsh and unjust. The pre-deposit order was quashed, and the matter was remitted for fresh consideration of the waiver/stay application after giving the appellant an opportunity to establish financial hardship. en-us Tue, 10 Jan 1995 00:00:00 +0530 Tue, 22 Jun 2010 18:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44069 The proviso to section 35F required the Tribunal to consider the appellant's financial position before insisting on pre-deposit of excise duty and penalty. As that aspect had not been examined, the condition directing cash deposit was treated as harsh and unjust. The pre-deposit order was quashed, and the matter was remitted for fresh consideration of the waiver/stay application after giving the appellant an opportunity to establish financial hardship. Case-Laws Central Excise Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44069