https://www.taxtmi.com/caselaws?id=44830 A stay application under Section 35F of the Central Excises and Salt Act could not be rejected by a non-speaking communication that failed to show consideration of prima facie case and undue hardship. Waiver or dispensation of pre-deposit required a reasoned assessment of those statutory factors, and where they were not addressed, the rejection was liable to be set aside. The matter was therefore remitted for fresh decision on merits by a speaking order, to be made expeditiously after considering the relevant factors. en-us Tue, 26 Sep 1995 00:00:00 +0530 Mon, 05 Jul 2010 10:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44830 A stay application under Section 35F of the Central Excises and Salt Act could not be rejected by a non-speaking communication that failed to show consideration of prima facie case and undue hardship. Waiver or dispensation of pre-deposit required a reasoned assessment of those statutory factors, and where they were not addressed, the rejection was liable to be set aside. The matter was therefore remitted for fresh decision on merits by a speaking order, to be made expeditiously after considering the relevant factors. Case-Laws Central Excise Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44830