https://www.taxtmi.com/caselaws?id=87003 Partial waiver of pre-deposit in a duty and penalty dispute was considered on the basis of the appellant's prima facie defence, the natural justice plea, and the valuation method adopted by the department. Records showing outside purchases did not by themselves displace the department's case that the goods may have been manufactured by the appellant, while the claim of no machinery required final hearing. The cross-examination objection did not disclose a prima facie denial of natural justice, and the appellant's alternative valuation method was not accepted merely because it was more favourable. Only partial waiver was therefore justified, subject to deposit of Rs. 25 lakhs. en-us Thu, 29 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87003 Partial waiver of pre-deposit in a duty and penalty dispute was considered on the basis of the appellant's prima facie defence, the natural justice plea, and the valuation method adopted by the department. Records showing outside purchases did not by themselves displace the department's case that the goods may have been manufactured by the appellant, while the claim of no machinery required final hearing. The cross-examination objection did not disclose a prima facie denial of natural justice, and the appellant's alternative valuation method was not accepted merely because it was more favourable. Only partial waiver was therefore justified, subject to deposit of Rs. 25 lakhs. Case-Laws Central Excise Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87003