https://www.taxtmi.com/caselaws?id=263085 At the waiver-of-pre-deposit stage, the deposit ordered must reflect the prima facie strength of the case and the surrounding circumstances. The High Court noted that related-person allegations under the Central Excise Act may rest on interconnected undertakings and other commercial indicators, not shareholding alone. Because the assessee had not shown entitlement to complete waiver, some pre-deposit was justified, but the Tribunal's 50% direction was considered excessive on the interim material. The pre-deposit requirement was therefore reduced to 25%, granting partial relief while leaving the substantive dispute for final determination. en-us Thu, 17 Jan 2013 00:00:00 +0530 Wed, 26 Aug 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263085 At the waiver-of-pre-deposit stage, the deposit ordered must reflect the prima facie strength of the case and the surrounding circumstances. The High Court noted that related-person allegations under the Central Excise Act may rest on interconnected undertakings and other commercial indicators, not shareholding alone. Because the assessee had not shown entitlement to complete waiver, some pre-deposit was justified, but the Tribunal's 50% direction was considered excessive on the interim material. The pre-deposit requirement was therefore reduced to 25%, granting partial relief while leaving the substantive dispute for final determination. Case-Laws Central Excise Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263085