https://www.taxtmi.com/caselaws?id=100177 Repeated removal of excisable goods without sufficient PLA balance and in breach of duty-payment requirements under the Central Excise Rules justified denial of full waiver of pre-deposit. The Tribunal treated the clearances without payment of duty as undisputed and held that pleas of financial hardship, loss of funds, or BIFR reference did not excuse non-compliance with statutory duty obligations. It further noted that cited precedents were distinguishable because the violation was repeated and admitted. Full waiver was therefore refused, with only a limited reduction in the immediate deposit burden and the balance penalty kept stayed pending the appeals. en-us Fri, 06 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100177 Repeated removal of excisable goods without sufficient PLA balance and in breach of duty-payment requirements under the Central Excise Rules justified denial of full waiver of pre-deposit. The Tribunal treated the clearances without payment of duty as undisputed and held that pleas of financial hardship, loss of funds, or BIFR reference did not excuse non-compliance with statutory duty obligations. It further noted that cited precedents were distinguishable because the violation was repeated and admitted. Full waiver was therefore refused, with only a limited reduction in the immediate deposit burden and the balance penalty kept stayed pending the appeals. Case-Laws Central Excise Fri, 06 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100177