https://www.taxtmi.com/caselaws?id=98000 Complete waiver of pre-deposit was refused where the demand and penalty arose from alleged misclassification of tyres and suppression of production, supported by departmental records. The Tribunal found that the appellant had not established a prima facie case for total waiver and that the financial material did not justify full dispensation of the pre-deposit requirement. However, balancing the convenience of the parties, it protected the appellant from immediate recovery beyond the ordered deposit. The appellant was directed to deposit Rs. 1 crore, and on such deposit the balance duty and full penalty were waived and recovery stayed pending disposal of the appeal. en-us Tue, 04 Sep 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98000 Complete waiver of pre-deposit was refused where the demand and penalty arose from alleged misclassification of tyres and suppression of production, supported by departmental records. The Tribunal found that the appellant had not established a prima facie case for total waiver and that the financial material did not justify full dispensation of the pre-deposit requirement. However, balancing the convenience of the parties, it protected the appellant from immediate recovery beyond the ordered deposit. The appellant was directed to deposit Rs. 1 crore, and on such deposit the balance duty and full penalty were waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98000