https://www.taxtmi.com/caselaws?id=80778 In a stay application, pre-deposit may be dispensed with where the applicant shows a prima facie case and undue hardship, but the Tribunal may impose conditions to protect revenue. The Tribunal accepted that the appellants had raised an arguable challenge to jurisdiction and the validity of the show cause notice, yet held that this did not nullify the proceedings at the interim stage. Considering the balance-sheet and financial position, it found that full pre-deposit would cause undue hardship and granted only partial relief by requiring a substantial cash deposit and a bank guarantee for the balance demand. en-us Fri, 28 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80778 In a stay application, pre-deposit may be dispensed with where the applicant shows a prima facie case and undue hardship, but the Tribunal may impose conditions to protect revenue. The Tribunal accepted that the appellants had raised an arguable challenge to jurisdiction and the validity of the show cause notice, yet held that this did not nullify the proceedings at the interim stage. Considering the balance-sheet and financial position, it found that full pre-deposit would cause undue hardship and granted only partial relief by requiring a substantial cash deposit and a bank guarantee for the balance demand. Case-Laws Central Excise Fri, 28 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80778