https://www.taxtmi.com/caselaws?id=106525 A BIFR declaration of sickness can justify full waiver of pre-deposit and stay of recovery for a company facing duty and penalty demands, as the sick status was treated as sufficient ground for interim relief. The same sickness declaration does not automatically extend to personal penalties on company functionaries, because they must show an independent prima facie case or financial hardship. On the facts stated, the company obtained complete waiver, while the two individual applicants received only partial relief subject to a limited deposit. en-us Wed, 16 Oct 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106525 A BIFR declaration of sickness can justify full waiver of pre-deposit and stay of recovery for a company facing duty and penalty demands, as the sick status was treated as sufficient ground for interim relief. The same sickness declaration does not automatically extend to personal penalties on company functionaries, because they must show an independent prima facie case or financial hardship. On the facts stated, the company obtained complete waiver, while the two individual applicants received only partial relief subject to a limited deposit. Case-Laws Central Excise Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106525