https://www.taxtmi.com/caselaws?id=45646 The High Court considered whether a pre-deposit condition imposed under the proviso to Section 35F of the Central Excise Act was unreasonable where the appellate authority had power to waive deposit on showing undue hardship while safeguarding revenue. It noted that the authority had considered the prima facie case and financial difficulty, but found the waiver granted in one matter disproportionately low when compared with the connected case, making the condition unreasonable to that extent. The Court therefore modified the deposit requirement in one petition by reducing the payable amount and granting waiver of the balance on compliance, while dismissing the connected writ petition. en-us Wed, 04 Aug 1999 00:00:00 +0530 Tue, 13 Jul 2010 10:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45646 The High Court considered whether a pre-deposit condition imposed under the proviso to Section 35F of the Central Excise Act was unreasonable where the appellate authority had power to waive deposit on showing undue hardship while safeguarding revenue. It noted that the authority had considered the prima facie case and financial difficulty, but found the waiver granted in one matter disproportionately low when compared with the connected case, making the condition unreasonable to that extent. The Court therefore modified the deposit requirement in one petition by reducing the payable amount and granting waiver of the balance on compliance, while dismissing the connected writ petition. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45646