https://www.taxtmi.com/caselaws?id=45278 Pre-deposit discretion under the proviso to Section 35F requires substantial relief where Modvat credit is denied for an alleged technical failure to receive inputs or processed goods back within the prescribed period and the record does not clearly establish the relevant facts. A partial waiver was insufficient because the underlying demand rested on a technical default and the adjudication did not clearly support a heavy deposit requirement. The pre-deposit condition was modified to require only limited deposits, with the remaining amount dispensed with, reducing the petitioners' pre-deposit burden. en-us Thu, 05 Aug 1999 00:00:00 +0530 Fri, 09 Jul 2010 15:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45278 Pre-deposit discretion under the proviso to Section 35F requires substantial relief where Modvat credit is denied for an alleged technical failure to receive inputs or processed goods back within the prescribed period and the record does not clearly establish the relevant facts. A partial waiver was insufficient because the underlying demand rested on a technical default and the adjudication did not clearly support a heavy deposit requirement. The pre-deposit condition was modified to require only limited deposits, with the remaining amount dispensed with, reducing the petitioners' pre-deposit burden. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45278