https://www.taxtmi.com/caselaws?id=48335 The court dismissed the writ petition challenging the direction to deposit 50% of the duty amount imposed under the Central Excise Act. The petitioner failed to establish undue hardship justifying dispensation with pre-deposit. The court emphasized the need to prove excessive hardship and safeguard revenue interests, citing a Supreme Court judgment. The petitioner's failure to demonstrate undue hardship led to the dismissal of the writ petition, with the court upholding the Tribunal's decision to require a 50% deposit. The court highlighted the appealable nature of orders under Section 35F and ruled in favor of maintaining the Tribunal's directive. en-us Fri, 31 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48335 The court dismissed the writ petition challenging the direction to deposit 50% of the duty amount imposed under the Central Excise Act. The petitioner failed to establish undue hardship justifying dispensation with pre-deposit. The court emphasized the need to prove excessive hardship and safeguard revenue interests, citing a Supreme Court judgment. The petitioner's failure to demonstrate undue hardship led to the dismissal of the writ petition, with the court upholding the Tribunal's decision to require a 50% deposit. The court highlighted the appealable nature of orders under Section 35F and ruled in favor of maintaining the Tribunal's directive. Case-Laws Central Excise Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48335