https://www.taxtmi.com/caselaws?id=85279 Waiver of pre-deposit in an excise appeal was considered on the facts of the generating set's classification and the appellant's claimed hardship. The generating set was treated as excisable goods despite site assembly and ground fixation, and it was found to have come into existence and become operational before the exemption date relied on. The plea that electrical permission and defect removal prevented use was rejected as no legal bar on those facts. Financial hardship was not substantiated sufficiently for complete waiver, but the record justified partial relief pending appeal. en-us Mon, 26 Feb 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85279 Waiver of pre-deposit in an excise appeal was considered on the facts of the generating set's classification and the appellant's claimed hardship. The generating set was treated as excisable goods despite site assembly and ground fixation, and it was found to have come into existence and become operational before the exemption date relied on. The plea that electrical permission and defect removal prevented use was rejected as no legal bar on those facts. Financial hardship was not substantiated sufficiently for complete waiver, but the record justified partial relief pending appeal. Case-Laws Central Excise Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85279