https://www.taxtmi.com/caselaws?id=47769 A pre-deposit direction under section 35F of the Central Excise Act could not stand where the Tribunal did not pass a reasoned order on the appellants' plea of financial hardship. The Tribunal had required deposit as a condition for hearing the appeals, but the record showed only a general reference to financial position and no application of mind to the material filed in support of waiver or reduction. Because the rejection of relaxation was unsupported by reasons, the orders were set aside and the matter was remitted for fresh consideration of the pre-deposit request, with liberty to adduce further evidence. en-us Mon, 26 Jun 2006 00:00:00 +0530 Fri, 30 Jul 2010 17:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47769 A pre-deposit direction under section 35F of the Central Excise Act could not stand where the Tribunal did not pass a reasoned order on the appellants' plea of financial hardship. The Tribunal had required deposit as a condition for hearing the appeals, but the record showed only a general reference to financial position and no application of mind to the material filed in support of waiver or reduction. Because the rejection of relaxation was unsupported by reasons, the orders were set aside and the matter was remitted for fresh consideration of the pre-deposit request, with liberty to adduce further evidence. Case-Laws Central Excise Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47769