https://www.taxtmi.com/caselaws?id=97168 Waiver of pre-deposit in a Central Excise appeal was considered against a demand for differential duty and penalties. Prior payment of duty did not justify full dispensation where the short payment had earlier been pointed out and corrective action was delayed. The plea of provisional assessment also failed because the record did not establish a proper request or a completed provisional assessment mechanism. In these circumstances, no basis was found to waive the statutory deposit requirement in full, and partial deposit was directed as a condition for hearing the appeal. en-us Mon, 16 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97168 Waiver of pre-deposit in a Central Excise appeal was considered against a demand for differential duty and penalties. Prior payment of duty did not justify full dispensation where the short payment had earlier been pointed out and corrective action was delayed. The plea of provisional assessment also failed because the record did not establish a proper request or a completed provisional assessment mechanism. In these circumstances, no basis was found to waive the statutory deposit requirement in full, and partial deposit was directed as a condition for hearing the appeal. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97168