https://www.taxtmi.com/caselaws?id=93602 A prima facie view of eligibility under Notification No. 88/88-C.E. supported partial waiver of pre-deposit, because the manufacturing location had not clearly ceased to be a village merely by inclusion within municipal limits and the packing materials appeared to fall within the notification's relevant entry. The claim of financial hardship was not backed by evidence, so full waiver was not justified. Partial pre-deposit was therefore directed, with the balance of duty and penalty stayed for recovery purposes. en-us Wed, 24 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93602 A prima facie view of eligibility under Notification No. 88/88-C.E. supported partial waiver of pre-deposit, because the manufacturing location had not clearly ceased to be a village merely by inclusion within municipal limits and the packing materials appeared to fall within the notification's relevant entry. The claim of financial hardship was not backed by evidence, so full waiver was not justified. Partial pre-deposit was therefore directed, with the balance of duty and penalty stayed for recovery purposes. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93602