https://www.taxtmi.com/caselaws?id=119470 A dispute over assessment of colour television sets under an exemption notification and section 4A valuation was treated as arguable and contentious, but no prima facie case for unconditional waiver of pre-deposit was shown. The applicants' financial hardship was accepted to the extent that a full deposit would cause difficulty, while the revenue's interest still required protection. Unconditional waiver was therefore refused, partial waiver was granted on deposit of a specified sum, and recovery of the balance duty and penalties was stayed during the appeal. en-us Mon, 06 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 12:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119470 A dispute over assessment of colour television sets under an exemption notification and section 4A valuation was treated as arguable and contentious, but no prima facie case for unconditional waiver of pre-deposit was shown. The applicants' financial hardship was accepted to the extent that a full deposit would cause difficulty, while the revenue's interest still required protection. Unconditional waiver was therefore refused, partial waiver was granted on deposit of a specified sum, and recovery of the balance duty and penalties was stayed during the appeal. Case-Laws Central Excise Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119470