https://www.taxtmi.com/caselaws?id=119782 In appeals against duty demands under the compounded levy scheme, pre-deposit under Section 35F of the Central Excise Act, 1944 may be calibrated by balancing financial hardship against the prima facie merits of the challenge. The Tribunal considered that the duty demand was based on annual capacity of production, that the appellant disputed the capacity determination and furnace parameters, and that the unit had closed with severe financial constraints. Taking account of the admitted liability and the appellant's financial condition, the Tribunal limited the pre-deposit to a reasonable amount rather than insisting on full deposit. en-us Tue, 27 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 11:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119782 In appeals against duty demands under the compounded levy scheme, pre-deposit under Section 35F of the Central Excise Act, 1944 may be calibrated by balancing financial hardship against the prima facie merits of the challenge. The Tribunal considered that the duty demand was based on annual capacity of production, that the appellant disputed the capacity determination and furnace parameters, and that the unit had closed with severe financial constraints. Taking account of the admitted liability and the appellant's financial condition, the Tribunal limited the pre-deposit to a reasonable amount rather than insisting on full deposit. Case-Laws Central Excise Tue, 27 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119782