https://www.taxtmi.com/caselaws?id=106803 Complete waiver of pre-deposit was refused because the exemption notification covered only wheels and axles of animal-drawn vehicles, and hubs were not prima facie shown to fall within those notified items or to qualify as part of a wheel for exemption purposes. The applicants therefore failed to establish a strong prima facie case for full relief. Their financial position was nonetheless considered, leading to partial waiver of the duty demand, waiver of the balance duty and all penalties on compliance, and stay of recovery pending the appeals. en-us Mon, 25 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106803 Complete waiver of pre-deposit was refused because the exemption notification covered only wheels and axles of animal-drawn vehicles, and hubs were not prima facie shown to fall within those notified items or to qualify as part of a wheel for exemption purposes. The applicants therefore failed to establish a strong prima facie case for full relief. Their financial position was nonetheless considered, leading to partial waiver of the duty demand, waiver of the balance duty and all penalties on compliance, and stay of recovery pending the appeals. Case-Laws Central Excise Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106803