https://www.taxtmi.com/caselaws?id=47770 The HC held that a stay or waiver application under the proviso to Section 35F of the Central Excise Act must be decided on relevant factors such as prima facie case, balance of convenience, irreparable loss and public interest, without a detailed merits review. The Tribunal's order directing pre-deposit of 25% was unsustainable because it did not show proper application of mind or separate consideration of those factors in each case. The Court also noted the Board circular concerning coercive action where a survey had been floated for notification under Section 11C. The pre-deposit orders were set aside and the appeals were to be heard on merits without insisting on pre-deposit. en-us Tue, 05 Jul 2005 00:00:00 +0530 Wed, 09 Dec 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47770 The HC held that a stay or waiver application under the proviso to Section 35F of the Central Excise Act must be decided on relevant factors such as prima facie case, balance of convenience, irreparable loss and public interest, without a detailed merits review. The Tribunal's order directing pre-deposit of 25% was unsustainable because it did not show proper application of mind or separate consideration of those factors in each case. The Court also noted the Board circular concerning coercive action where a survey had been floated for notification under Section 11C. The pre-deposit orders were set aside and the appeals were to be heard on merits without insisting on pre-deposit. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47770