https://www.taxtmi.com/caselaws?id=245587 Interim pre-deposit in a central excise dispute turned on the strength of the Department's evidence and the appellant's prima facie case. For one demand component based on weighment slips from a third-party dharamkanta and a statement later unavailable for cross-examination, the material was treated as weak, and no pre-deposit was required at that stage. For the second component, weighment slips recovered from the factory were corroborated by production register entries and truck numbers, so a partial pre-deposit was directed. The commentary also notes that financial hardship was considered in fixing the deposit, and waiver and stay were granted for the balance during pendency of the appeal. en-us Fri, 18 Jan 2013 00:00:00 +0530 Thu, 03 Apr 2014 05:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245587 Interim pre-deposit in a central excise dispute turned on the strength of the Department's evidence and the appellant's prima facie case. For one demand component based on weighment slips from a third-party dharamkanta and a statement later unavailable for cross-examination, the material was treated as weak, and no pre-deposit was required at that stage. For the second component, weighment slips recovered from the factory were corroborated by production register entries and truck numbers, so a partial pre-deposit was directed. The commentary also notes that financial hardship was considered in fixing the deposit, and waiver and stay were granted for the balance during pendency of the appeal. Case-Laws Central Excise Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245587