https://www.taxtmi.com/caselaws?id=45473 In excise duty and penalty appeals, the HC held that full pre-deposit under section 35F need not be insisted upon where the assessee was a sick company before the BIFR and strict compliance would likely cause serious hardship and irreparable injury. Balancing the statutory pre-deposit requirement against the assessee's financial , the Court limited relief instead of granting a complete waiver. The pre-deposit condition was modified to 25% of the assessed amount, to be deposited within three weeks, after which the appeals were to be heard on merits; any dismissal for non-compliance was directed to be restored. en-us Thu, 20 Jan 2000 00:00:00 +0530 Mon, 12 Jul 2010 10:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45473 In excise duty and penalty appeals, the HC held that full pre-deposit under section 35F need not be insisted upon where the assessee was a sick company before the BIFR and strict compliance would likely cause serious hardship and irreparable injury. Balancing the statutory pre-deposit requirement against the assessee's financial , the Court limited relief instead of granting a complete waiver. The pre-deposit condition was modified to 25% of the assessed amount, to be deposited within three weeks, after which the appeals were to be heard on merits; any dismissal for non-compliance was directed to be restored. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45473