https://www.taxtmi.com/caselaws?id=46095 Pre-deposit under Section 35F of the Central Excise Act could not be insisted upon without proper consideration of the assessee's pleaded financial hardship. The record showed that a specific plea of financial stringency, supported by the balance sheet, had been advanced in support of waiver of pre-deposit. Mere silence on that plea in the impugned order did not justify an assumption that it had not been raised. The order requiring deposit was therefore set aside, and the matter was remitted to the Tribunal for fresh consideration of the waiver request on the basis of financial hardship. en-us Fri, 09 Nov 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46095 Pre-deposit under Section 35F of the Central Excise Act could not be insisted upon without proper consideration of the assessee's pleaded financial hardship. The record showed that a specific plea of financial stringency, supported by the balance sheet, had been advanced in support of waiver of pre-deposit. Mere silence on that plea in the impugned order did not justify an assumption that it had not been raised. The order requiring deposit was therefore set aside, and the matter was remitted to the Tribunal for fresh consideration of the waiver request on the basis of financial hardship. Case-Laws Central Excise Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46095