https://www.taxtmi.com/caselaws?id=101030 The Tribunal held that the appellants had not shown a strong prima facie case for complete waiver of pre-deposit because the Commissioner's finding of clandestine manufacture and removal was supported by the investigation record and by a representative's statement that did not deny receipt of goods during the disputed period. At the interim stage, the impugned order could not be treated as based only on conjectures or surmises. Complete waiver was therefore refused, but the Tribunal granted partial relief by reducing the pre-deposit requirement and staying recovery of the balance on compliance. en-us Thu, 10 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101030 The Tribunal held that the appellants had not shown a strong prima facie case for complete waiver of pre-deposit because the Commissioner's finding of clandestine manufacture and removal was supported by the investigation record and by a representative's statement that did not deny receipt of goods during the disputed period. At the interim stage, the impugned order could not be treated as based only on conjectures or surmises. Complete waiver was therefore refused, but the Tribunal granted partial relief by reducing the pre-deposit requirement and staying recovery of the balance on compliance. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101030