https://www.taxtmi.com/caselaws?id=95225 Interim waiver of pre-deposit in an excise appeal may be granted only partly where the applicant shows a prima facie case but no financial hardship. The Tribunal found that assignment and ownership of the brand name under Notification No. 1/93-C.E. raised a prima facie issue requiring fuller consideration on merits, but total waiver was not justified because hardship had not been pleaded. It therefore refused complete waiver, ordered a reduced deposit, and stayed recovery of the balance during the appeal. en-us Tue, 07 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 18:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95225 Interim waiver of pre-deposit in an excise appeal may be granted only partly where the applicant shows a prima facie case but no financial hardship. The Tribunal found that assignment and ownership of the brand name under Notification No. 1/93-C.E. raised a prima facie issue requiring fuller consideration on merits, but total waiver was not justified because hardship had not been pleaded. It therefore refused complete waiver, ordered a reduced deposit, and stayed recovery of the balance during the appeal. Case-Laws Central Excise Tue, 07 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95225