https://www.taxtmi.com/caselaws?id=100920 Waiver of pre-deposit of duty and penalty was considered in an appeal arising under Rule 57CC. Although the Tribunal was not prima facie satisfied with the merits, it granted interim relief because the appellant was a sick industrial unit declared by BIFR and a revival package was under consideration. Financial hardship and the magnitude of the demand justified dispensing with the pre-deposit condition. The appeal was directed to be heard out of turn, while the substantive dispute remained pending. en-us Wed, 21 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100920 Waiver of pre-deposit of duty and penalty was considered in an appeal arising under Rule 57CC. Although the Tribunal was not prima facie satisfied with the merits, it granted interim relief because the appellant was a sick industrial unit declared by BIFR and a revival package was under consideration. Financial hardship and the magnitude of the demand justified dispensing with the pre-deposit condition. The appeal was directed to be heard out of turn, while the substantive dispute remained pending. Case-Laws Central Excise Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100920