https://www.taxtmi.com/caselaws?id=98590 At the pre-deposit stage, waiver is assessed on prima facie merits and balance of convenience, and financial hardship alone is not enough for complete relief. The manufacturer, facing denial of small-scale exemption because goods were cleared under an assigned brand name, was granted only partial waiver: it had to pre-deposit duty of Rs. 10 lakhs, with the balance duty and entire penalty waived on compliance. The co-appellants, who had only assigned the trade name, showed no clear prima facie violation of excise law and were granted unconditional waiver of the penalty pre-deposit. en-us Thu, 26 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98590 At the pre-deposit stage, waiver is assessed on prima facie merits and balance of convenience, and financial hardship alone is not enough for complete relief. The manufacturer, facing denial of small-scale exemption because goods were cleared under an assigned brand name, was granted only partial waiver: it had to pre-deposit duty of Rs. 10 lakhs, with the balance duty and entire penalty waived on compliance. The co-appellants, who had only assigned the trade name, showed no clear prima facie violation of excise law and were granted unconditional waiver of the penalty pre-deposit. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98590