https://www.taxtmi.com/caselaws?id=201481 Waiver of pre-deposit under Section 35F depends on more than a general allegation of denial of natural justice. The Tribunal noted that reliance on non-supply of documents must be supported by prompt, specific, and diligent pursuit of the missing material; here, the request was belated and the assessee did not clearly identify the deficiency or seek timely follow-up. It also treated the departmental record as sufficient support for the demand, noted evidence relating to a non-existing transport company, and held that cross-examination was unnecessary because no statement was relied upon. Partial pre-deposit and stay pending appeal were granted. en-us Thu, 23 Apr 2009 00:00:00 +0530 Mon, 10 Jan 2011 18:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201481 Waiver of pre-deposit under Section 35F depends on more than a general allegation of denial of natural justice. The Tribunal noted that reliance on non-supply of documents must be supported by prompt, specific, and diligent pursuit of the missing material; here, the request was belated and the assessee did not clearly identify the deficiency or seek timely follow-up. It also treated the departmental record as sufficient support for the demand, noted evidence relating to a non-existing transport company, and held that cross-examination was unnecessary because no statement was relied upon. Partial pre-deposit and stay pending appeal were granted. Case-Laws Central Excise Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201481