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    <description>An order refusing dispensation of pre-deposit under the Central Excise Act must consider prima facie merits and the plea of undue financial hardship. A non-speaking order that does not apply its mind to the material before the authority, or examine the controversy and hardship raised, is unsustainable. Such an order may be set aside and the waiver application remitted for fresh consideration after hearing the parties, with recovery stayed meanwhile until a fresh decision is taken.</description>
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      <description>An order refusing dispensation of pre-deposit under the Central Excise Act must consider prima facie merits and the plea of undue financial hardship. A non-speaking order that does not apply its mind to the material before the authority, or examine the controversy and hardship raised, is unsustainable. Such an order may be set aside and the waiver application remitted for fresh consideration after hearing the parties, with recovery stayed meanwhile until a fresh decision is taken.</description>
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