https://www.taxtmi.com/caselaws?id=91718 Waiver of pre-deposit was considered on a prima facie assessment of the demand and the applicants' financial hardship. The identity of the manufacturer and undervaluation objections were treated as arguable, but the department's material on duty payment, absence of a price list, and statements suggesting clandestine movement and cash sales weighed against full waiver. The claim that tools, dies, and fixtures were exempt under Notification No. 177/86 also required detailed scrutiny, and the hardship plea was weakened by the lack of a rough balance sheet or other financial data. Substantial interim relief was granted, with a partial deposit ordered for one applicant and full waiver for the others. en-us Tue, 06 Jan 1998 00:00:00 +0530 Thu, 20 Oct 2011 13:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91718 Waiver of pre-deposit was considered on a prima facie assessment of the demand and the applicants' financial hardship. The identity of the manufacturer and undervaluation objections were treated as arguable, but the department's material on duty payment, absence of a price list, and statements suggesting clandestine movement and cash sales weighed against full waiver. The claim that tools, dies, and fixtures were exempt under Notification No. 177/86 also required detailed scrutiny, and the hardship plea was weakened by the lack of a rough balance sheet or other financial data. Substantial interim relief was granted, with a partial deposit ordered for one applicant and full waiver for the others. Case-Laws Central Excise Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91718