https://www.taxtmi.com/caselaws?id=90450 Waiver of pre-deposit of penalty was sought on the basis that the exports had been completed, export proceeds had been realised, and some DEEC items were used in manufacture. The Tribunal found that these facts did not establish a prima facie case for complete waiver. Partial relief was therefore granted, and the applicant was directed to deposit the specified amount within two months. en-us Wed, 24 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90450 Waiver of pre-deposit of penalty was sought on the basis that the exports had been completed, export proceeds had been realised, and some DEEC items were used in manufacture. The Tribunal found that these facts did not establish a prima facie case for complete waiver. Partial relief was therefore granted, and the applicant was directed to deposit the specified amount within two months. Case-Laws Customs Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90450