https://www.taxtmi.com/caselaws?id=45406 Section 35F permits pre-deposit of adjudicated dues, but its proviso allows waiver where deposit would cause undue hardship. On the facts, the denial of credit was linked to procedural deficiencies, and the appellant had shown a strong prima facie case. The appellate authority was therefore required to consider partial waiver at the first appeal stage. The impugned order was unsustainable, and partial exemption from pre-deposit was warranted, with the deposit requirement modified accordingly. en-us Fri, 09 Apr 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45406 Section 35F permits pre-deposit of adjudicated dues, but its proviso allows waiver where deposit would cause undue hardship. On the facts, the denial of credit was linked to procedural deficiencies, and the appellant had shown a strong prima facie case. The appellate authority was therefore required to consider partial waiver at the first appeal stage. The impugned order was unsustainable, and partial exemption from pre-deposit was warranted, with the deposit requirement modified accordingly. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45406