https://www.taxtmi.com/caselaws?id=45275 In considering waiver of pre-deposit under the proviso to Section 35F of the Central Excise Act, the appellate authority must weigh the strength of the prima facie case against undue hardship. Where the unit had already been closed, production had stopped, and the merits required detailed examination at the appeal stage, insisting on a substantial deposit was not properly justified. The stated conclusion was that the larger pre-deposit should be waived, with only a modest amount required to secure the appeal. en-us Tue, 20 Apr 1999 00:00:00 +0530 Fri, 09 Jul 2010 15:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45275 In considering waiver of pre-deposit under the proviso to Section 35F of the Central Excise Act, the appellate authority must weigh the strength of the prima facie case against undue hardship. Where the unit had already been closed, production had stopped, and the merits required detailed examination at the appeal stage, insisting on a substantial deposit was not properly justified. The stated conclusion was that the larger pre-deposit should be waived, with only a modest amount required to secure the appeal. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45275