https://www.taxtmi.com/caselaws?id=118157 Prima facie waiver of pre-deposit depends on both a substantial case on merits and demonstrated hardship. In this CESTAT note on differential duty and penalties, the Tribunal found serious doubt over the department's reliance on mutuality of interest, non-compete fee treatment, and alleged technical know-how transfer, but held that the appellants had still not shown a sufficiently strong prima facie case for complete waiver. Financial hardship was also considered from the audited losses, yet complete waiver was declined. The Tribunal required deposit of 10% of the duty demanded and granted waiver of the balance pre-deposit and stay of recovery on compliance. en-us Tue, 14 Mar 2006 00:00:00 +0530 Thu, 28 Jun 2012 17:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118157 Prima facie waiver of pre-deposit depends on both a substantial case on merits and demonstrated hardship. In this CESTAT note on differential duty and penalties, the Tribunal found serious doubt over the department's reliance on mutuality of interest, non-compete fee treatment, and alleged technical know-how transfer, but held that the appellants had still not shown a sufficiently strong prima facie case for complete waiver. Financial hardship was also considered from the audited losses, yet complete waiver was declined. The Tribunal required deposit of 10% of the duty demanded and granted waiver of the balance pre-deposit and stay of recovery on compliance. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118157