https://www.taxtmi.com/caselaws?id=87473 In a stay application before CEGAT, the Tribunal declined total dispensation of penalty because the appellants did not establish a prima facie case for full waiver. It also noted that the valuation adopted for saffron was not supported by evidence and that the plea of financial hardship was unsubstantiated. Balancing these factors, the Tribunal ordered a partial pre-deposit and granted stay of recovery of the balance demand on compliance with the deposit condition. en-us Thu, 04 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87473 In a stay application before CEGAT, the Tribunal declined total dispensation of penalty because the appellants did not establish a prima facie case for full waiver. It also noted that the valuation adopted for saffron was not supported by evidence and that the plea of financial hardship was unsubstantiated. Balancing these factors, the Tribunal ordered a partial pre-deposit and granted stay of recovery of the balance demand on compliance with the deposit condition. Case-Laws Customs Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87473