https://www.taxtmi.com/caselaws?id=44875 Pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 was held unwarranted where the assessee showed a prima facie arguable case on excisability and dutiability and the record indicated financial hardship. The Tribunal had already treated the dispute as one requiring determination on merits, and the hardship plea was not properly addressed before directing a partial deposit. In these circumstances, the statutory discretion to waive pre-deposit ought to have been exercised in favour of the assessee, and exemption from any deposit was justified. en-us Wed, 28 May 1997 00:00:00 +0530 Mon, 05 Jul 2010 13:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44875 Pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 was held unwarranted where the assessee showed a prima facie arguable case on excisability and dutiability and the record indicated financial hardship. The Tribunal had already treated the dispute as one requiring determination on merits, and the hardship plea was not properly addressed before directing a partial deposit. In these circumstances, the statutory discretion to waive pre-deposit ought to have been exercised in favour of the assessee, and exemption from any deposit was justified. Case-Laws Central Excise Wed, 28 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44875