https://www.taxtmi.com/caselaws?id=113751 Complete waiver of pre-deposit was declined in a stay application because the applicants did not show a strong prima facie case or adequate financial hardship. The demand rested on audited balance sheets, employee statements and other departmental material, and the applicants' explanation about timber sales was not accepted at the prima facie stage. The plea of natural justice based on denial of cross-examination also failed, as the relied-upon statements had been supplied and cross-examination is not an absolute right in departmental proceedings. Partial relief was granted, with deposit directed as a condition for continuation of the appeal. en-us Mon, 17 Nov 2003 00:00:00 +0530 Tue, 02 Jul 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113751 Complete waiver of pre-deposit was declined in a stay application because the applicants did not show a strong prima facie case or adequate financial hardship. The demand rested on audited balance sheets, employee statements and other departmental material, and the applicants' explanation about timber sales was not accepted at the prima facie stage. The plea of natural justice based on denial of cross-examination also failed, as the relied-upon statements had been supplied and cross-examination is not an absolute right in departmental proceedings. Partial relief was granted, with deposit directed as a condition for continuation of the appeal. Case-Laws Central Excise Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113751