https://www.taxtmi.com/caselaws?id=45200 The court set aside the appellate authority's order and directed a reconsideration of the petitioners' request for total exemption from pre-deposit. The court emphasized the need for the appellate authority to assess the petitioners' strong prima facie case and financial position judiciously. It was highlighted that undue hardship considerations should be properly evaluated, and the decision should be reasoned and in line with Section 35F of the Act. The writ applications were disposed of without costs. en-us Fri, 09 Apr 1999 00:00:00 +0530 Fri, 09 Jul 2010 11:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45200 The court set aside the appellate authority's order and directed a reconsideration of the petitioners' request for total exemption from pre-deposit. The court emphasized the need for the appellate authority to assess the petitioners' strong prima facie case and financial position judiciously. It was highlighted that undue hardship considerations should be properly evaluated, and the decision should be reasoned and in line with Section 35F of the Act. The writ applications were disposed of without costs. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45200