https://www.taxtmi.com/caselaws?id=81344 Waiver of pre-deposit depends on the strength of the prima facie case and balance of convenience for the duty demand, and relief may be refused where those factors favour the department; here, no interference was made with the duty demand or proposed appropriation of the bank guarantee at that stage. By contrast, the penalty could be stayed where the overall facts justified relief, and the absence of proof of financial hardship did not bar waiver. Accordingly, waiver of pre-deposit for duty was rejected, while pre-deposit of penalty was waived pending appeal. en-us Thu, 16 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81344 Waiver of pre-deposit depends on the strength of the prima facie case and balance of convenience for the duty demand, and relief may be refused where those factors favour the department; here, no interference was made with the duty demand or proposed appropriation of the bank guarantee at that stage. By contrast, the penalty could be stayed where the overall facts justified relief, and the absence of proof of financial hardship did not bar waiver. Accordingly, waiver of pre-deposit for duty was rejected, while pre-deposit of penalty was waived pending appeal. Case-Laws Central Excise Thu, 16 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81344