https://www.taxtmi.com/caselaws?id=125967 Waiver of pre-deposit in an excise appeal depends on the appellant showing a prima facie case and undue hardship; absent both, only conditional stay is justified. On the record before CESTAT, the appellant failed to establish total waiver because the disputed inputs appeared to relate to a second consignment with no fresh supply, and credit had already been taken on the earlier consignment. Financial hardship was also not shown. The Tribunal therefore declined unconditional stay and directed a pre-deposit, with recovery of the remaining duty, interest, and penalties stayed only after compliance. en-us Thu, 18 Dec 2008 00:00:00 +0530 Mon, 28 Aug 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125967 Waiver of pre-deposit in an excise appeal depends on the appellant showing a prima facie case and undue hardship; absent both, only conditional stay is justified. On the record before CESTAT, the appellant failed to establish total waiver because the disputed inputs appeared to relate to a second consignment with no fresh supply, and credit had already been taken on the earlier consignment. Financial hardship was also not shown. The Tribunal therefore declined unconditional stay and directed a pre-deposit, with recovery of the remaining duty, interest, and penalties stayed only after compliance. Case-Laws Central Excise Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125967