https://www.taxtmi.com/caselaws?id=248399 Total waiver of pre-deposit was refused in a stay application concerning duty and penalty because the claimed job-work manufacturing arrangement was not prima facie supported by the record. The material indicated no genuine job work, very limited workforce, inadequate records, old and rusted machinery, low electricity consumption, and non-operational equipment. Compliance with Notification No. 214/86-CE was also not established, and financial hardship was not substantiated. On that basis, the balance of convenience was held to favour the Department, and deposit of 25% of the duty demand was directed as a condition for waiver and stay of the balance. en-us Mon, 06 Aug 2012 00:00:00 +0530 Wed, 11 Jun 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248399 Total waiver of pre-deposit was refused in a stay application concerning duty and penalty because the claimed job-work manufacturing arrangement was not prima facie supported by the record. The material indicated no genuine job work, very limited workforce, inadequate records, old and rusted machinery, low electricity consumption, and non-operational equipment. Compliance with Notification No. 214/86-CE was also not established, and financial hardship was not substantiated. On that basis, the balance of convenience was held to favour the Department, and deposit of 25% of the duty demand was directed as a condition for waiver and stay of the balance. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248399