https://www.taxtmi.com/caselaws?id=117702 In a stay application before CESTAT, unconditional waiver of pre-deposit of duty and equal penalty was sought, but no strong prima facie case for complete waiver was shown. The products were treated as prima facie distinct, and the duty demand was considered low enough that financial hardship was not established, so pre-deposit of the duty amount was directed. Relief was nonetheless granted on the penalty component, which was stayed and dispensed with. The application was therefore allowed only to the extent of waiving the penalty deposit while requiring pre-deposit of duty. en-us Fri, 24 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117702 In a stay application before CESTAT, unconditional waiver of pre-deposit of duty and equal penalty was sought, but no strong prima facie case for complete waiver was shown. The products were treated as prima facie distinct, and the duty demand was considered low enough that financial hardship was not established, so pre-deposit of the duty amount was directed. Relief was nonetheless granted on the penalty component, which was stayed and dispensed with. The application was therefore allowed only to the extent of waiving the penalty deposit while requiring pre-deposit of duty. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117702