https://www.taxtmi.com/caselaws?id=45405 The appellate pre-deposit requirement in customs and central excise matters may be waived wholly or partly where insistence on payment would cause undue hardship. On the facts, the presence of divergent views on classification indicated a substantial arguable case, and the assessee's financial strain was not effectively rebutted. Requiring the assessee to borrow funds to meet the deposit condition would itself create hardship, and later success in appeal would not remedy the burden suffered during the proceedings. The pre-deposit condition was therefore held to deserve full waiver, and the impugned order was modified in favour of the assessee. en-us Fri, 09 Apr 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45405 The appellate pre-deposit requirement in customs and central excise matters may be waived wholly or partly where insistence on payment would cause undue hardship. On the facts, the presence of divergent views on classification indicated a substantial arguable case, and the assessee's financial strain was not effectively rebutted. Requiring the assessee to borrow funds to meet the deposit condition would itself create hardship, and later success in appeal would not remedy the burden suffered during the proceedings. The pre-deposit condition was therefore held to deserve full waiver, and the impugned order was modified in favour of the assessee. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45405