https://www.taxtmi.com/caselaws?id=75497 In considering waiver or modification of a pre-deposit, the Court may assess both the prima facie merits of the dispute and the hardship caused by insisting on full deposit before the appeal is heard. Here, the petitioner's claim that the chiller qualified for Modvat credit, together with the financial position shown in the accounts, was treated as relevant to hardship. On that basis, requiring deposit of the entire duty amount before merits were examined was found unjustified. The dismissal for non-compliance was set aside, the pre-deposit was reduced to Rs. 15 lakhs, and the appeal was restored subject to compliance, without any determination of the duty demand on merits. en-us Wed, 23 Sep 2009 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75497 In considering waiver or modification of a pre-deposit, the Court may assess both the prima facie merits of the dispute and the hardship caused by insisting on full deposit before the appeal is heard. Here, the petitioner's claim that the chiller qualified for Modvat credit, together with the financial position shown in the accounts, was treated as relevant to hardship. On that basis, requiring deposit of the entire duty amount before merits were examined was found unjustified. The dismissal for non-compliance was set aside, the pre-deposit was reduced to Rs. 15 lakhs, and the appeal was restored subject to compliance, without any determination of the duty demand on merits. Case-Laws Central Excise Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75497