https://www.taxtmi.com/caselaws?id=45485 While deciding an application for dispensation of pre-deposit under Section 35F of the Central Excise Act, the appellate authority was required to consider pleaded financial hardship, because hardship is a material factor in waiving or reducing pre-deposit. A refusal based only on a prima facie view that the adjudication was correct, without addressing that relevant consideration, amounts to an improper exercise of discretion. The rejection of dispensation was therefore unsustainable and was set aside, with the application directed to be reconsidered afresh in accordance with law. en-us Wed, 29 Sep 1999 00:00:00 +0530 Mon, 12 Jul 2010 10:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45485 While deciding an application for dispensation of pre-deposit under Section 35F of the Central Excise Act, the appellate authority was required to consider pleaded financial hardship, because hardship is a material factor in waiving or reducing pre-deposit. A refusal based only on a prima facie view that the adjudication was correct, without addressing that relevant consideration, amounts to an improper exercise of discretion. The rejection of dispensation was therefore unsustainable and was set aside, with the application directed to be reconsidered afresh in accordance with law. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45485