https://www.taxtmi.com/caselaws?id=47025 Refusal of full waiver of pre-deposit under the proviso to Section 35F of the Central Excise Act was set aside because the authority did not consider the statutory requirement of hardship or the earlier waiver order in an identical matter. That non-consideration of relevant factors amounted to non-application of mind, rendering the order unsustainable. The matter was remitted for a fresh decision on the waiver application in accordance with law. en-us Thu, 22 May 2003 00:00:00 +0530 Mon, 26 Jul 2010 15:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47025 Refusal of full waiver of pre-deposit under the proviso to Section 35F of the Central Excise Act was set aside because the authority did not consider the statutory requirement of hardship or the earlier waiver order in an identical matter. That non-consideration of relevant factors amounted to non-application of mind, rendering the order unsustainable. The matter was remitted for a fresh decision on the waiver application in accordance with law. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47025