https://www.taxtmi.com/caselaws?id=81868 A stay application for excise duty and penalty turned on two factors: the Tribunal found no prima facie infirmity in the demand, because the adjudicating authority had already given detailed reasons for treating the goods as excisable; complete waiver of pre-deposit was therefore declined on merits. At the same time, the applicant's unrebutted plea that the unit had been closed and had limited operations supported substantial financial relief, so only a partial deposit was ordered. On compliance with that deposit, the balance duty and entire penalty were dispensed with pending appeal. en-us Wed, 13 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81868 A stay application for excise duty and penalty turned on two factors: the Tribunal found no prima facie infirmity in the demand, because the adjudicating authority had already given detailed reasons for treating the goods as excisable; complete waiver of pre-deposit was therefore declined on merits. At the same time, the applicant's unrebutted plea that the unit had been closed and had limited operations supported substantial financial relief, so only a partial deposit was ordered. On compliance with that deposit, the balance duty and entire penalty were dispensed with pending appeal. Case-Laws Central Excise Wed, 13 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81868