https://www.taxtmi.com/caselaws?id=125048 Waiver of pre-deposit was justified only to the extent supported by a prima facie case and demonstrated hardship; complete dispensation was refused because the appellant did not establish sufficient financial difficulty or full entitlement to relief. The record suggested possible error in the duty computation, including exclusion of exported raw materials and depreciation on capital goods, which supported partial interim protection. The appellant was therefore directed to deposit 50% of the duty demanded, while recovery of penalty and interest remained stayed pending disposal of the appeal. en-us Fri, 03 Apr 2009 00:00:00 +0530 Thu, 18 Oct 2012 14:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125048 Waiver of pre-deposit was justified only to the extent supported by a prima facie case and demonstrated hardship; complete dispensation was refused because the appellant did not establish sufficient financial difficulty or full entitlement to relief. The record suggested possible error in the duty computation, including exclusion of exported raw materials and depreciation on capital goods, which supported partial interim protection. The appellant was therefore directed to deposit 50% of the duty demanded, while recovery of penalty and interest remained stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125048