https://www.taxtmi.com/caselaws?id=88871 Waiver of pre-deposit and stay of recovery were granted where the appellant showed prima facie financial hardship. The Tribunal accepted that the factory had remained closed for several years and that insistence on pre-deposit would cause undue hardship, despite the revenue's objection that sufficient resources were available. The dispute concerned central excise duty, equal penalty under Section 11AC of the Central Excise Act, and an additional penalty under Rule 173Q of the Central Excise Rules. Interim relief was therefore allowed and recovery of the disputed amounts was stayed pending appeal. en-us Tue, 02 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88871 Waiver of pre-deposit and stay of recovery were granted where the appellant showed prima facie financial hardship. The Tribunal accepted that the factory had remained closed for several years and that insistence on pre-deposit would cause undue hardship, despite the revenue's objection that sufficient resources were available. The dispute concerned central excise duty, equal penalty under Section 11AC of the Central Excise Act, and an additional penalty under Rule 173Q of the Central Excise Rules. Interim relief was therefore allowed and recovery of the disputed amounts was stayed pending appeal. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88871