https://www.taxtmi.com/caselaws?id=268151 The Court modified CESTAT's order in an appeal under Section 35-G of the Central Excise Act, allowing the appeal to proceed without the pre-deposit requirement of Rs. 15,00,000. The Court found the appellant had made a prima facie case for waiver of the deposit, as CESTAT did not provide sufficient reasons for the contrary conclusion regarding the involvement in clandestine manufacturing. Both parties referred to the Supreme Court's decision on "undue hardship" in stay applications, leading to the modification of the order and disposal of the appeal without pre-deposit. en-us Tue, 13 Oct 2015 00:00:00 +0530 Tue, 23 Feb 2016 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268151 The Court modified CESTAT's order in an appeal under Section 35-G of the Central Excise Act, allowing the appeal to proceed without the pre-deposit requirement of Rs. 15,00,000. The Court found the appellant had made a prima facie case for waiver of the deposit, as CESTAT did not provide sufficient reasons for the contrary conclusion regarding the involvement in clandestine manufacturing. Both parties referred to the Supreme Court's decision on "undue hardship" in stay applications, leading to the modification of the order and disposal of the appeal without pre-deposit. Case-Laws Central Excise Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268151