https://www.taxtmi.com/caselaws?id=82583 The Appellate Tribunal CEGAT, New Delhi allowed the stay application filed by M/s. Surya Electronic Construction, Varanasi, dispensing with the pre-deposit requirement for duty and penalty. The tribunal considered the appellant's financial difficulties and the pricing methodology for central excise duty on electric table fans, citing relevant precedents. It concluded that enforcing the deposit would cause undue hardship, aligning with decisions in similar cases. As a result, the revenue authorities were restrained from pursuing recovery proceedings during the appeal process. en-us Wed, 07 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82583 The Appellate Tribunal CEGAT, New Delhi allowed the stay application filed by M/s. Surya Electronic Construction, Varanasi, dispensing with the pre-deposit requirement for duty and penalty. The tribunal considered the appellant's financial difficulties and the pricing methodology for central excise duty on electric table fans, citing relevant precedents. It concluded that enforcing the deposit would cause undue hardship, aligning with decisions in similar cases. As a result, the revenue authorities were restrained from pursuing recovery proceedings during the appeal process. Case-Laws Central Excise Wed, 07 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82583