https://www.taxtmi.com/caselaws?id=83560 A stay application may justify reduced pre-deposit where the assessee shows a strong prima facie challenge on limitation and exemption, and demonstrates financial hardship. The dispute concerned claimed exemption for electronic voting machines and sub-assemblies, with the applicants also disputing extended limitation and alleging no suppression. The majority considered these grounds sufficient for interim protection, while one member favoured a higher deposit; the final view granted partial relief on specified conditions. The balance of duty and penalty was waived on compliance with the ordered cash deposit and bank guarantee. en-us Wed, 24 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83560 A stay application may justify reduced pre-deposit where the assessee shows a strong prima facie challenge on limitation and exemption, and demonstrates financial hardship. The dispute concerned claimed exemption for electronic voting machines and sub-assemblies, with the applicants also disputing extended limitation and alleging no suppression. The majority considered these grounds sufficient for interim protection, while one member favoured a higher deposit; the final view granted partial relief on specified conditions. The balance of duty and penalty was waived on compliance with the ordered cash deposit and bank guarantee. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83560