https://www.taxtmi.com/caselaws?id=264824 The Tribunal directed the appellant to deposit Rs. 25.00 lakhs within eight weeks for waiver of pre-deposit of duty and penalties under the Central Excise Act, 1944. Failure to comply would lead to dismissal of appeals as the appellant failed to establish a strong case for total waiver. The Tribunal considered evidence of a machine potentially used for packing tobacco products, emphasizing the duty determination rule did not require the machine to be operational. The decision balanced the appellant's financial situation with Revenue's interests, ensuring compliance with legal obligations and principles. en-us Thu, 30 Oct 2014 00:00:00 +0530 Sat, 03 Oct 2015 21:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264824 The Tribunal directed the appellant to deposit Rs. 25.00 lakhs within eight weeks for waiver of pre-deposit of duty and penalties under the Central Excise Act, 1944. Failure to comply would lead to dismissal of appeals as the appellant failed to establish a strong case for total waiver. The Tribunal considered evidence of a machine potentially used for packing tobacco products, emphasizing the duty determination rule did not require the machine to be operational. The decision balanced the appellant's financial situation with Revenue's interests, ensuring compliance with legal obligations and principles. Case-Laws Central Excise Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264824