https://www.taxtmi.com/caselaws?id=125453 Full waiver of pre-deposit was declined where the Tribunal treated prima facie merits and financial hardship as the governing factors for waiver, but found no strong prima facie case on the facts. The unit's sickness declaration and BIFR pendency were held insufficient by themselves to dispense with pre-deposit, because the sick-industry protection under Section 22 was not treated as covering such obligations. Allegations of clandestine removal, parallel invoices, and record discrepancies weighed against the appellant, and financial hardship was not accepted as enough for complete waiver. Deposit of 50% of the duty demand was directed, with waiver only for the balance. en-us Fri, 24 Oct 2008 00:00:00 +0530 Thu, 25 Oct 2012 13:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125453 Full waiver of pre-deposit was declined where the Tribunal treated prima facie merits and financial hardship as the governing factors for waiver, but found no strong prima facie case on the facts. The unit's sickness declaration and BIFR pendency were held insufficient by themselves to dispense with pre-deposit, because the sick-industry protection under Section 22 was not treated as covering such obligations. Allegations of clandestine removal, parallel invoices, and record discrepancies weighed against the appellant, and financial hardship was not accepted as enough for complete waiver. Deposit of 50% of the duty demand was directed, with waiver only for the balance. Case-Laws Central Excise Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125453