https://www.taxtmi.com/caselaws?id=240677 Waiver of pre-deposit in customs and excise matters is not justified where the record does not establish denial of hearing and the surrounding facts support protection of revenue. The applicants alleged lack of opportunity and liquidation, but the Tribunal noted that the adjournment request was not shown to have been faxed, no reply was filed to the show-cause notice, and the site and assets had effectively passed out of the applicants' control. In that prima facie factual setting, complete waiver of duty pre-deposit was declined. The applicants were directed to deposit the customs duty and excise duty with interest, after which the penalty pre-deposit was waived and recovery of penalties remained stayed pending appeal. en-us Mon, 08 Apr 2013 00:00:00 +0530 Tue, 10 Dec 2013 07:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240677 Waiver of pre-deposit in customs and excise matters is not justified where the record does not establish denial of hearing and the surrounding facts support protection of revenue. The applicants alleged lack of opportunity and liquidation, but the Tribunal noted that the adjournment request was not shown to have been faxed, no reply was filed to the show-cause notice, and the site and assets had effectively passed out of the applicants' control. In that prima facie factual setting, complete waiver of duty pre-deposit was declined. The applicants were directed to deposit the customs duty and excise duty with interest, after which the penalty pre-deposit was waived and recovery of penalties remained stayed pending appeal. Case-Laws Central Excise Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240677