https://www.taxtmi.com/caselaws?id=81578 The Appellate Tribunal CEGAT, New Delhi, in the case involving M/s. Rotex Textile Mills, considered applications for the waiver of pre-deposit of duty and penalties. The Tribunal acknowledged the financial hardships faced by the company but noted improvements in its financial position. It ordered M/s. Rotex Textile Mills to make a partial pre-deposit of the duty demanded while waiving the pre-deposit of penalties on individual applicants. The judgment emphasized the need to establish a prima facie case for claiming undue financial hardship and balanced this requirement with the company's financial status. en-us Tue, 29 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81578 The Appellate Tribunal CEGAT, New Delhi, in the case involving M/s. Rotex Textile Mills, considered applications for the waiver of pre-deposit of duty and penalties. The Tribunal acknowledged the financial hardships faced by the company but noted improvements in its financial position. It ordered M/s. Rotex Textile Mills to make a partial pre-deposit of the duty demanded while waiving the pre-deposit of penalties on individual applicants. The judgment emphasized the need to establish a prima facie case for claiming undue financial hardship and balanced this requirement with the company's financial status. Case-Laws Central Excise Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81578