https://www.taxtmi.com/caselaws?id=203874 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to grant only a partial waiver of the pre-deposit requirement for an appeal under the Central Excise Act, 1944. The petitioners' request for complete waiver was denied due to findings that they availed cenvat credit on fake invoices. Despite citing financial hardships and previous waivers, the court found no strong prima facie case on merits to warrant complete waiver. The court dismissed the petition, affirming the Tribunal's decision and emphasizing that financial hardship alone is insufficient grounds for complete waiver without a strong case on merits. en-us Fri, 11 Feb 2011 00:00:00 +0530 Thu, 18 Aug 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203874 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to grant only a partial waiver of the pre-deposit requirement for an appeal under the Central Excise Act, 1944. The petitioners' request for complete waiver was denied due to findings that they availed cenvat credit on fake invoices. Despite citing financial hardships and previous waivers, the court found no strong prima facie case on merits to warrant complete waiver. The court dismissed the petition, affirming the Tribunal's decision and emphasizing that financial hardship alone is insufficient grounds for complete waiver without a strong case on merits. Case-Laws Central Excise Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203874