https://www.taxtmi.com/caselaws?id=45407 Section 35F requires the authority considering waiver of pre-deposit to apply an objective test of undue hardship on the basis of the material placed by the appellant. A refusal to grant full waiver is unsustainable if the order does not show what material was examined or how the claimed financial hardship was assessed. On the facts noted, the appellate authority had not recorded any objective consideration of the evidence produced, so the denial of full waiver could not stand and the waiver application had to be reconsidered on remand. en-us Fri, 26 Feb 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45407 Section 35F requires the authority considering waiver of pre-deposit to apply an objective test of undue hardship on the basis of the material placed by the appellant. A refusal to grant full waiver is unsustainable if the order does not show what material was examined or how the claimed financial hardship was assessed. On the facts noted, the appellate authority had not recorded any objective consideration of the evidence produced, so the denial of full waiver could not stand and the waiver application had to be reconsidered on remand. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45407