https://www.taxtmi.com/caselaws?id=93642 In pre-deposit proceedings, full waiver may be refused where the applicant does not establish a strong prima facie case or genuine financial hardship. The text notes that issues such as limitation, duty liability under the job-work notification, and the merits of the demand were left for final hearing, while the immediate question was only whether recovery should be stayed pending appeal. On the material considered, the basic excise duty liability was treated as lying on the manufacturer, and the financial hardship plea was not accepted in full view of turnover and assets. Partial relief was granted through conditional deposit, with the balance stayed and individual penalties protected. en-us Tue, 13 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93642 In pre-deposit proceedings, full waiver may be refused where the applicant does not establish a strong prima facie case or genuine financial hardship. The text notes that issues such as limitation, duty liability under the job-work notification, and the merits of the demand were left for final hearing, while the immediate question was only whether recovery should be stayed pending appeal. On the material considered, the basic excise duty liability was treated as lying on the manufacturer, and the financial hardship plea was not accepted in full view of turnover and assets. Partial relief was granted through conditional deposit, with the balance stayed and individual penalties protected. Case-Laws Central Excise Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93642