https://www.taxtmi.com/caselaws?id=259502 Denial of cross-examination did not vitiate the pre-deposit order because prejudice must be shown, and the record was supported by independent documentary and corroborative material, including transport records and octroi communications. In considering waiver of pre-deposit, the HC accepted that the Tribunal had applied the settled tests of prima facie case, undue hardship, and protection of revenue, and found no perversity in directing deposit of part of the duty demand. The pre-deposit order was upheld and interference was declined, while the merits of the pending appeal remained open after compliance. en-us Fri, 08 May 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259502 Denial of cross-examination did not vitiate the pre-deposit order because prejudice must be shown, and the record was supported by independent documentary and corroborative material, including transport records and octroi communications. In considering waiver of pre-deposit, the HC accepted that the Tribunal had applied the settled tests of prima facie case, undue hardship, and protection of revenue, and found no perversity in directing deposit of part of the duty demand. The pre-deposit order was upheld and interference was declined, while the merits of the pending appeal remained open after compliance. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259502