https://www.taxtmi.com/caselaws?id=45086 The High Court set aside the orders requiring a deposit of Rs. 10 lakhs, emphasizing that a strong prima facie case justifies exemption from pre-deposit due to undue hardship. The Commissioner's failure to consider judicial interpretations of 'undue hardship' led to the orders being overturned. The petitioners' application was successful, directing a review of the exemption application based on their strong case. No costs were awarded, and the respondents' failure to provide affidavits prevented the allegations in the petition from being deemed admitted. en-us Tue, 22 Sep 1998 00:00:00 +0530 Thu, 08 Jul 2010 12:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45086 The High Court set aside the orders requiring a deposit of Rs. 10 lakhs, emphasizing that a strong prima facie case justifies exemption from pre-deposit due to undue hardship. The Commissioner's failure to consider judicial interpretations of 'undue hardship' led to the orders being overturned. The petitioners' application was successful, directing a review of the exemption application based on their strong case. No costs were awarded, and the respondents' failure to provide affidavits prevented the allegations in the petition from being deemed admitted. Case-Laws Central Excise Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45086