https://www.taxtmi.com/caselaws?id=123705 A pre-deposit under Section 35F of the Central Excise Act is not automatically covered by the protection of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985. Waiver depends on a prima facie case and the facts showing financial hardship. On the record considered, the appellant did not establish a strong prima facie case for complete waiver, as the materials suggested possible clandestine removal and the limitation plea was not persuasive at that stage. Limited relief was therefore granted by directing a partial deposit and staying recovery of the balance pending disposal of the appeal. en-us Tue, 27 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123705 A pre-deposit under Section 35F of the Central Excise Act is not automatically covered by the protection of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985. Waiver depends on a prima facie case and the facts showing financial hardship. On the record considered, the appellant did not establish a strong prima facie case for complete waiver, as the materials suggested possible clandestine removal and the limitation plea was not persuasive at that stage. Limited relief was therefore granted by directing a partial deposit and staying recovery of the balance pending disposal of the appeal. Case-Laws Central Excise Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123705