https://www.taxtmi.com/caselaws?id=91816 A conditional waiver of pre-deposit can be granted where the applicant shows a prima facie case and financial hardship, but the Tribunal may still require a partial deposit if the record does not adequately support the defence on the core allegation. On the valuation-related components, including raw material cost, sales tax, octroi, handling charges, drawing and designing charges, and profit element, the Tribunal found a prima facie case for relief in several respects. However, it was not satisfied with the documents supporting the plea that excise duty was to be reimbursed in relation to the disputed allegation, so it ordered a balance pre-deposit and stayed recovery of the remaining duty and penalty. en-us Tue, 18 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91816 A conditional waiver of pre-deposit can be granted where the applicant shows a prima facie case and financial hardship, but the Tribunal may still require a partial deposit if the record does not adequately support the defence on the core allegation. On the valuation-related components, including raw material cost, sales tax, octroi, handling charges, drawing and designing charges, and profit element, the Tribunal found a prima facie case for relief in several respects. However, it was not satisfied with the documents supporting the plea that excise duty was to be reimbursed in relation to the disputed allegation, so it ordered a balance pre-deposit and stayed recovery of the remaining duty and penalty. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91816