https://www.taxtmi.com/caselaws?id=94635 In stay proceedings, the extent of pre-deposit may be moderated by balancing prima facie merits against financial hardship. Admissions and statements indicated receipt of raw materials and processing into motor vehicle components and spares, while the record also showed a small turnover, an earlier deposit, and an unexamined valuation plea. Complete waiver was therefore not justified, but insisting on the full demand would cause undue hardship. A substantial partial deposit was ordered to secure the appeal, and the matter was remanded to the Commissioner (Appeals) for disposal on merits after compliance. en-us Thu, 09 Sep 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94635 In stay proceedings, the extent of pre-deposit may be moderated by balancing prima facie merits against financial hardship. Admissions and statements indicated receipt of raw materials and processing into motor vehicle components and spares, while the record also showed a small turnover, an earlier deposit, and an unexamined valuation plea. Complete waiver was therefore not justified, but insisting on the full demand would cause undue hardship. A substantial partial deposit was ordered to secure the appeal, and the matter was remanded to the Commissioner (Appeals) for disposal on merits after compliance. Case-Laws Central Excise Thu, 09 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94635