https://www.taxtmi.com/caselaws?id=262010 Under the pre-deposit regime in Central Excise matters, a stay or waiver application may be conditioned on deposit where the appellant fails to show a strong prima facie case against the duty demand and revenue protection justifies security. The Tribunal examined the alleged misdeclaration of stainless steel billets and the Modvat credit dispute, recorded adverse findings on the merits, and concluded that full waiver was not warranted. The High Court found no error in the Tribunal's approach, including its treatment of the BIFR-related circumstances and its compliance with remand directions, and upheld the deposit condition. en-us Mon, 11 Aug 2014 00:00:00 +0530 Fri, 09 Oct 2015 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262010 Under the pre-deposit regime in Central Excise matters, a stay or waiver application may be conditioned on deposit where the appellant fails to show a strong prima facie case against the duty demand and revenue protection justifies security. The Tribunal examined the alleged misdeclaration of stainless steel billets and the Modvat credit dispute, recorded adverse findings on the merits, and concluded that full waiver was not warranted. The High Court found no error in the Tribunal's approach, including its treatment of the BIFR-related circumstances and its compliance with remand directions, and upheld the deposit condition. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262010