https://www.taxtmi.com/caselaws?id=104168 Pre-deposit exemption in a duty and penalty appeal was examined on a prima facie basis, taking into account seizure of finished goods, the allegation that one unit was a dummy unit, the absence of evidence of independent manufacture by that unit, and the appellant's claim of financial difficulty. On that assessment, partial relief was not granted; the appellant was directed to deposit duty and penalty amounts within six weeks, and the matter was listed for compliance. en-us Fri, 08 Mar 2002 00:00:00 +0530 Tue, 28 Feb 2012 10:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104168 Pre-deposit exemption in a duty and penalty appeal was examined on a prima facie basis, taking into account seizure of finished goods, the allegation that one unit was a dummy unit, the absence of evidence of independent manufacture by that unit, and the appellant's claim of financial difficulty. On that assessment, partial relief was not granted; the appellant was directed to deposit duty and penalty amounts within six weeks, and the matter was listed for compliance. Case-Laws Central Excise Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104168