https://www.taxtmi.com/caselaws?id=241829 A claim for full waiver of pre-deposit on an excise duty demand relating to refining used or waste oil into reclaimed base oil was rejected because the appellant's cited precedent was treated as no longer effective in view of the connected High Court interim order. The Tribunal also found that financial hardship was not established on the material produced, although those documents were considered in fixing the deposit amount. Full waiver was declined, but the appellant was required to deposit 25% of the duty demanded within the stipulated time; on compliance, recovery of the balance was stayed and waived. en-us Tue, 16 Apr 2013 00:00:00 +0530 Thu, 02 Jan 2014 08:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241829 A claim for full waiver of pre-deposit on an excise duty demand relating to refining used or waste oil into reclaimed base oil was rejected because the appellant's cited precedent was treated as no longer effective in view of the connected High Court interim order. The Tribunal also found that financial hardship was not established on the material produced, although those documents were considered in fixing the deposit amount. Full waiver was declined, but the appellant was required to deposit 25% of the duty demanded within the stipulated time; on compliance, recovery of the balance was stayed and waived. Case-Laws Central Excise Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241829