https://www.taxtmi.com/caselaws?id=46628 Under Section 35F of the Central Excise Act, pre-deposit is a statutory condition for entertaining an appeal, and waiver may be granted only on proof of undue hardship while safeguarding revenue interests. In deciding waiver, the authority may consider the prima facie case, balance of convenience, irreparable injury and public interest. The High Court found that the impugned order had assessed the applicants' prima facie case and financial hardship on the materials before it, and held that no legal infirmity was shown to justify interference. The direction to deposit was therefore maintained. en-us Wed, 26 Jul 2000 00:00:00 +0530 Fri, 23 Jul 2010 10:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46628 Under Section 35F of the Central Excise Act, pre-deposit is a statutory condition for entertaining an appeal, and waiver may be granted only on proof of undue hardship while safeguarding revenue interests. In deciding waiver, the authority may consider the prima facie case, balance of convenience, irreparable injury and public interest. The High Court found that the impugned order had assessed the applicants' prima facie case and financial hardship on the materials before it, and held that no legal infirmity was shown to justify interference. The direction to deposit was therefore maintained. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46628