https://www.taxtmi.com/caselaws?id=47867 The power to insist on pre-deposit is mandatory in principle, but the appellate authority may waive it in full or part by exercising discretion on sound legal principles. That discretion must be based on a prima facie case, undue hardship, and the interest of revenue; it should not involve a detailed examination of the merits at that stage. Relevant material, including an existing Board circular and the assessee's prima facie credit position, must be considered, and arbitrary or irrational directions are vulnerable to interference. On the stated facts, the pre-deposit condition was unjustified and the appeal was directed to proceed on merits without deposit. en-us Thu, 02 Mar 2006 00:00:00 +0530 Sat, 31 Jul 2010 12:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47867 The power to insist on pre-deposit is mandatory in principle, but the appellate authority may waive it in full or part by exercising discretion on sound legal principles. That discretion must be based on a prima facie case, undue hardship, and the interest of revenue; it should not involve a detailed examination of the merits at that stage. Relevant material, including an existing Board circular and the assessee's prima facie credit position, must be considered, and arbitrary or irrational directions are vulnerable to interference. On the stated facts, the pre-deposit condition was unjustified and the appeal was directed to proceed on merits without deposit. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47867