https://www.taxtmi.com/caselaws?id=98256 Pre-deposit of duty demand and penalty in an excise appeal application may be waived on financial hardship even where no prima facie case is shown on merits. The application here failed to support the exemption claim on captive consumption, but the applicant's status as a sick industry before the Board for Financial Reconstruction was treated as sufficient hardship to justify deposit relief. Recovery was not stayed, so the department remained free to proceed in accordance with law. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98256 Pre-deposit of duty demand and penalty in an excise appeal application may be waived on financial hardship even where no prima facie case is shown on merits. The application here failed to support the exemption claim on captive consumption, but the applicant's status as a sick industry before the Board for Financial Reconstruction was treated as sufficient hardship to justify deposit relief. Recovery was not stayed, so the department remained free to proceed in accordance with law. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98256