https://www.taxtmi.com/caselaws?id=208238 Writ interference with a CESTAT stay order was considered where pre-deposit of disputed excise duty was directed before grant of stay. The governing principle noted was that waiver of pre-deposit may be justified if a strong prima facie case exists, but the Tribunal's assessment that the taxpayer's case was weak was treated as sufficient basis for requiring deposit. A challenge that the Tribunal had weighed the Revenue's prima facie case rather than the appellant's was regarded as overly technical, because acceptance of one side's case necessarily implies weakness in the other. The record also noted no sufficient demonstration of illegality in the levy. en-us Fri, 05 Sep 2008 00:00:00 +0530 Mon, 09 Jan 2012 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208238 Writ interference with a CESTAT stay order was considered where pre-deposit of disputed excise duty was directed before grant of stay. The governing principle noted was that waiver of pre-deposit may be justified if a strong prima facie case exists, but the Tribunal's assessment that the taxpayer's case was weak was treated as sufficient basis for requiring deposit. A challenge that the Tribunal had weighed the Revenue's prima facie case rather than the appellant's was regarded as overly technical, because acceptance of one side's case necessarily implies weakness in the other. The record also noted no sufficient demonstration of illegality in the levy. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208238