https://www.taxtmi.com/caselaws?id=92926 Waiver of pre-deposit of duty and penalties was granted where the assessee showed a prima facie case, including that the net revenue effect would not materially differ and that exemption availment was optional. The Tribunal found that the impugned order had not adequately examined these considerations and, on that basis, relieved the assessee from deposit pending appeal, subject to maintaining a specified balance in the Modvat account until final disposal. en-us Tue, 16 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92926 Waiver of pre-deposit of duty and penalties was granted where the assessee showed a prima facie case, including that the net revenue effect would not materially differ and that exemption availment was optional. The Tribunal found that the impugned order had not adequately examined these considerations and, on that basis, relieved the assessee from deposit pending appeal, subject to maintaining a specified balance in the Modvat account until final disposal. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92926