https://www.taxtmi.com/caselaws?id=84346 A request for complete waiver of pre-deposit under Section 35F was assessed against both the merits of the duty dispute and the applicants' financial hardship. The demand had been challenged on limitation and on the duty liability for MEG used in manufacturing MMSF, but the record showed prior departmental notice on the prescribed set-off procedure and an order view that no set-off was available for quantities exported without duty under the cited exemption notification. That weak prima facie case justified denial of total dispensation. However, the applicants' sick-unit status and supporting material warranted partial relief, so a part pre-deposit of duty was directed while the entire penalty remained stayed. en-us Wed, 04 Aug 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84346 A request for complete waiver of pre-deposit under Section 35F was assessed against both the merits of the duty dispute and the applicants' financial hardship. The demand had been challenged on limitation and on the duty liability for MEG used in manufacturing MMSF, but the record showed prior departmental notice on the prescribed set-off procedure and an order view that no set-off was available for quantities exported without duty under the cited exemption notification. That weak prima facie case justified denial of total dispensation. However, the applicants' sick-unit status and supporting material warranted partial relief, so a part pre-deposit of duty was directed while the entire penalty remained stayed. Case-Laws Central Excise Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84346