https://www.taxtmi.com/caselaws?id=45314 Financial hardship can justify reduction of pre-deposit under the proviso to Section 35F of the Central Excise Act, 1944 even where the department has a prima facie case. The High Court balanced the assessee's accumulated losses and inability to pursue the appeal if a heavy deposit were insisted upon against the department's prima facie strength, and held that the deposit should not become an unbearable burden. The condition was therefore modified, and waiver of the balance was directed on deposit of Rs. 5 lakhs by the stipulated date. en-us Wed, 07 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 17:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45314 Financial hardship can justify reduction of pre-deposit under the proviso to Section 35F of the Central Excise Act, 1944 even where the department has a prima facie case. The High Court balanced the assessee's accumulated losses and inability to pursue the appeal if a heavy deposit were insisted upon against the department's prima facie strength, and held that the deposit should not become an unbearable burden. The condition was therefore modified, and waiver of the balance was directed on deposit of Rs. 5 lakhs by the stipulated date. Case-Laws Central Excise Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45314