https://www.taxtmi.com/caselaws?id=202140 Waiver of pre-deposit is available only on a genuine showing of undue hardship, balanced against protection of revenue. Here, the Tribunal found that the appellants had not established financial distress, as their BIFR applications were either rejected or did not demonstrate genuine sickness, and the conduct noted in those proceedings cast doubt on the hardship claim. The earlier finding that no prima facie case had been made out on merits remained unchanged. The appellants were therefore required to deposit the entire duty demand, while pre-deposit of interest and penalty was waived on such deposit. en-us Fri, 18 Jun 2010 00:00:00 +0530 Wed, 23 Feb 2011 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202140 Waiver of pre-deposit is available only on a genuine showing of undue hardship, balanced against protection of revenue. Here, the Tribunal found that the appellants had not established financial distress, as their BIFR applications were either rejected or did not demonstrate genuine sickness, and the conduct noted in those proceedings cast doubt on the hardship claim. The earlier finding that no prima facie case had been made out on merits remained unchanged. The appellants were therefore required to deposit the entire duty demand, while pre-deposit of interest and penalty was waived on such deposit. Case-Laws Central Excise Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202140