https://www.taxtmi.com/caselaws?id=45487 While deciding waiver of pre-deposit under section 35F of the Central Excises and Salt Act, 1944, the appellate authority must consider both prima facie merits and undue hardship, and the discretion must be exercised honestly, bona fide and on relevant materials. Undue hardship is not limited to financial difficulty and may include a strong prima facie case. If the authority addresses only one relevant factor and omits the other, the exercise of discretion is incomplete and may justify writ intervention. The court, finding insufficient consideration of financial hardship, directed only partial dispensation of the pre-deposit by requiring 10% cash deposit and security for the balance. en-us Thu, 04 Nov 1999 00:00:00 +0530 Mon, 12 Jul 2010 10:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45487 While deciding waiver of pre-deposit under section 35F of the Central Excises and Salt Act, 1944, the appellate authority must consider both prima facie merits and undue hardship, and the discretion must be exercised honestly, bona fide and on relevant materials. Undue hardship is not limited to financial difficulty and may include a strong prima facie case. If the authority addresses only one relevant factor and omits the other, the exercise of discretion is incomplete and may justify writ intervention. The court, finding insufficient consideration of financial hardship, directed only partial dispensation of the pre-deposit by requiring 10% cash deposit and security for the balance. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45487