https://www.taxtmi.com/caselaws?id=102013 A waiver of pre-deposit under the CEGAT procedure requires the applicant to state brief reasons and support the request with substantive grounds on merits. Vague assertions of a prima facie case, bare reliance on earlier decisions, and failure to plead financial hardship are insufficient to justify dispensing with deposit. Where the application does not disclose any concrete basis for stay, the procedural rules do not permit waiver of the entire amount, and deposit remains required. en-us Tue, 26 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102013 A waiver of pre-deposit under the CEGAT procedure requires the applicant to state brief reasons and support the request with substantive grounds on merits. Vague assertions of a prima facie case, bare reliance on earlier decisions, and failure to plead financial hardship are insufficient to justify dispensing with deposit. Where the application does not disclose any concrete basis for stay, the procedural rules do not permit waiver of the entire amount, and deposit remains required. Case-Laws Central Excise Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102013