https://www.taxtmi.com/caselaws?id=82716 Dispensation of pre-deposit of duty and penalty was granted where the appellants showed a prima facie case, financial hardship, and status as a sick industrial unit under the rehabilitation regime. The Bench took into account the BIFR sickness declaration and the protective framework applicable to sick industrial companies, and found that insisting on immediate deposit would cause undue hardship. Pre-deposit was therefore waived, while revenue authorities were left free to proceed in accordance with law. en-us Wed, 06 Oct 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82716 Dispensation of pre-deposit of duty and penalty was granted where the appellants showed a prima facie case, financial hardship, and status as a sick industrial unit under the rehabilitation regime. The Bench took into account the BIFR sickness declaration and the protective framework applicable to sick industrial companies, and found that insisting on immediate deposit would cause undue hardship. Pre-deposit was therefore waived, while revenue authorities were left free to proceed in accordance with law. Case-Laws Central Excise Wed, 06 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82716