https://www.taxtmi.com/caselaws?id=128306 A pre-deposit for central excise duty was not reduced because the request was founded on exemption notifications not expressly pleaded in the stay application, so the existing direction was maintained with only time granted to pay the balance. For the customs duty component, a prima facie case was accepted on the basis of an earlier ruling that customs duty was not prima facie leviable on inputs used in manufacture where duty was demanded on the final product, and pre-deposit and recovery of that amount were waived. Financial hardship was recognised only to the limited extent of extending time for compliance with the remaining excise duty deposit. en-us Tue, 25 Aug 2009 00:00:00 +0530 Mon, 01 Apr 2013 10:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128306 A pre-deposit for central excise duty was not reduced because the request was founded on exemption notifications not expressly pleaded in the stay application, so the existing direction was maintained with only time granted to pay the balance. For the customs duty component, a prima facie case was accepted on the basis of an earlier ruling that customs duty was not prima facie leviable on inputs used in manufacture where duty was demanded on the final product, and pre-deposit and recovery of that amount were waived. Financial hardship was recognised only to the limited extent of extending time for compliance with the remaining excise duty deposit. Case-Laws Central Excise Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128306