https://www.taxtmi.com/caselaws?id=46518 Waiver of pre-deposit under Section 35F of the Central Excise Act depends on the statutory appeal right, prima facie case, undue hardship, balance of convenience, irreparable loss and public interest. The text states that the appellate authority must consider all relevant material before insisting on deposit, and should not finally decide the merits at the interlocutory stage. It also notes that where the applicant's explanation on SSI exemption and branded goods is not properly examined, and material facts are ignored, the waiver decision is vulnerable. The operative point is that a pre-deposit order must reflect proper application of the settled tests and the exemption notification. en-us Wed, 13 Nov 2002 00:00:00 +0530 Thu, 16 Jan 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46518 Waiver of pre-deposit under Section 35F of the Central Excise Act depends on the statutory appeal right, prima facie case, undue hardship, balance of convenience, irreparable loss and public interest. The text states that the appellate authority must consider all relevant material before insisting on deposit, and should not finally decide the merits at the interlocutory stage. It also notes that where the applicant's explanation on SSI exemption and branded goods is not properly examined, and material facts are ignored, the waiver decision is vulnerable. The operative point is that a pre-deposit order must reflect proper application of the settled tests and the exemption notification. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46518