https://www.taxtmi.com/caselaws?id=178016 The Tribunal upheld a partial waiver of duty for the appellant, directing a deposit of Rs. 2 crores within eight weeks, with the remaining duty waived subject to compliance. The appellant's claims of total waiver were not fully supported, with demands confirmed for Design and Engineering charges and price escalation post-clearance. The Tribunal stressed the necessity of evidence to substantiate claims and balanced financial hardship considerations with revenue interests, citing relevant legal provisions and judicial precedents. Recovery of the balance amount was stayed pending appeal disposal. en-us Mon, 25 Jul 2011 00:00:00 +0530 Wed, 27 Jan 2016 10:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178016 The Tribunal upheld a partial waiver of duty for the appellant, directing a deposit of Rs. 2 crores within eight weeks, with the remaining duty waived subject to compliance. The appellant's claims of total waiver were not fully supported, with demands confirmed for Design and Engineering charges and price escalation post-clearance. The Tribunal stressed the necessity of evidence to substantiate claims and balanced financial hardship considerations with revenue interests, citing relevant legal provisions and judicial precedents. Recovery of the balance amount was stayed pending appeal disposal. Case-Laws Central Excise Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178016