https://www.taxtmi.com/caselaws?id=45004 In the facts stated, pre-deposit under Section 35F of the Central Excise Act, 1944 could not be insisted upon without considering pleaded financial hardship where the assessee was a wholly owned Central Government company declared sick and proceedings were pending before the BIFR. The appellate authority's refusal to grant full waiver was treated as an erroneous exercise of discretion. Full waiver of the pre-deposit was directed, and the appeal was to be heard on merits without insisting on deposit. en-us Tue, 14 Jul 1998 00:00:00 +0530 Wed, 07 Jul 2010 16:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45004 In the facts stated, pre-deposit under Section 35F of the Central Excise Act, 1944 could not be insisted upon without considering pleaded financial hardship where the assessee was a wholly owned Central Government company declared sick and proceedings were pending before the BIFR. The appellate authority's refusal to grant full waiver was treated as an erroneous exercise of discretion. Full waiver of the pre-deposit was directed, and the appeal was to be heard on merits without insisting on deposit. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45004