https://www.taxtmi.com/caselaws?id=241524 The Tribunal granted a waiver of pre-deposit in a case involving interest on duty paid late, demanded against a company. The company's appeal was initially dismissed for non-compliance with pre-deposit requirements. The official liquidator, representing the company under liquidation, sought waiver citing insufficient assets. Despite opposition from Revenue, the Tribunal sympathetically considered the request due to the small amount and ongoing winding-up process. The Tribunal waived the pre-deposit, allowing the appeal to proceed without payment, emphasizing fairness and justice for all parties involved. en-us Fri, 26 Apr 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241524 The Tribunal granted a waiver of pre-deposit in a case involving interest on duty paid late, demanded against a company. The company's appeal was initially dismissed for non-compliance with pre-deposit requirements. The official liquidator, representing the company under liquidation, sought waiver citing insufficient assets. Despite opposition from Revenue, the Tribunal sympathetically considered the request due to the small amount and ongoing winding-up process. The Tribunal waived the pre-deposit, allowing the appeal to proceed without payment, emphasizing fairness and justice for all parties involved. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241524