https://www.taxtmi.com/caselaws?id=107245 Complete waiver of pre-deposit was refused because the appellants failed to show a strong prima facie case on the Modvat credit dispute. The Tribunal relied on findings that raw materials credited were not used in manufacturing HDPE pipes to DoT specifications, and technical reports indicated the granules were unsuitable for that purpose. Balancing this against financial hardship, the Tribunal granted only partial relief: a pre-deposit of Rs. 35 lakhs was ordered within eight weeks, recovery of the remaining duty and penalty was stayed during the appeal, and waiver of the personal penalty was allowed. en-us Mon, 25 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 18:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107245 Complete waiver of pre-deposit was refused because the appellants failed to show a strong prima facie case on the Modvat credit dispute. The Tribunal relied on findings that raw materials credited were not used in manufacturing HDPE pipes to DoT specifications, and technical reports indicated the granules were unsuitable for that purpose. Balancing this against financial hardship, the Tribunal granted only partial relief: a pre-deposit of Rs. 35 lakhs was ordered within eight weeks, recovery of the remaining duty and penalty was stayed during the appeal, and waiver of the personal penalty was allowed. Case-Laws Central Excise Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107245