https://www.taxtmi.com/caselaws?id=126152 Waiver of complete pre-deposit was denied because the appellant failed to establish a strong prima facie case, and the precedents cited were found distinguishable on their facts. The Tribunal noted that a substantial part of the demand related to the period before amendment of Section 5A of the Central Excise Act and that the plea regarding possible refund of Cenvat credit required fuller examination at the final hearing. The appellant was directed to reverse part of the Cenvat credit within four weeks, and on compliance the balance pre-deposit was waived and recovery of the remaining demand, interest and penalty was stayed during the appeal. en-us Wed, 15 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126152 Waiver of complete pre-deposit was denied because the appellant failed to establish a strong prima facie case, and the precedents cited were found distinguishable on their facts. The Tribunal noted that a substantial part of the demand related to the period before amendment of Section 5A of the Central Excise Act and that the plea regarding possible refund of Cenvat credit required fuller examination at the final hearing. The appellant was directed to reverse part of the Cenvat credit within four weeks, and on compliance the balance pre-deposit was waived and recovery of the remaining demand, interest and penalty was stayed during the appeal. Case-Laws Central Excise Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126152