https://www.taxtmi.com/caselaws?id=93761 The dispute concerned whether the appellant, as a lessee, could be treated as an independent processor with proprietary interest in the leased unit for the compounded levy scheme, and whether pre-deposit of duty and penalty should be dispensed with. The Tribunal noted that the reliance on income-tax authorities required separate examination, that the quantification issue remained unsettled, and that two show cause notices were still pending adjudication. Financial hardship was pleaded but not fully supported by documents. On these facts, pre-deposit was waived and the matter was remanded to the Commissioner for fresh adjudication after hearing the appellant. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93761 The dispute concerned whether the appellant, as a lessee, could be treated as an independent processor with proprietary interest in the leased unit for the compounded levy scheme, and whether pre-deposit of duty and penalty should be dispensed with. The Tribunal noted that the reliance on income-tax authorities required separate examination, that the quantification issue remained unsettled, and that two show cause notices were still pending adjudication. Financial hardship was pleaded but not fully supported by documents. On these facts, pre-deposit was waived and the matter was remanded to the Commissioner for fresh adjudication after hearing the appellant. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93761