https://www.taxtmi.com/caselaws?id=83862 A statutory pre-deposit waiver is not justified unless the appellant shows a strong prima facie case on merits, limitation, or jurisdiction. In this matter, the Tribunal treated the addenda as part of the original show cause notices, found no prima facie defect in the Collector's competence to adjudicate, and noted prior decisions adverse to the appellants on valuation of computers. It also held that the notices appeared to be within time. Full waiver was refused, partial cash deposit was ordered, and recovery of the balance was stayed pending compliance. en-us Fri, 09 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83862 A statutory pre-deposit waiver is not justified unless the appellant shows a strong prima facie case on merits, limitation, or jurisdiction. In this matter, the Tribunal treated the addenda as part of the original show cause notices, found no prima facie defect in the Collector's competence to adjudicate, and noted prior decisions adverse to the appellants on valuation of computers. It also held that the notices appeared to be within time. Full waiver was refused, partial cash deposit was ordered, and recovery of the balance was stayed pending compliance. Case-Laws Central Excise Fri, 09 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83862