https://www.taxtmi.com/caselaws?id=34155 The Supreme Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision directing a deposit of Rs. 2 crores out of a total demand of Rs. 4.02 crores. The Court found that the petitioner failed to demonstrate 'undue hardship' as per Benara Valves Ltd. & Ors. v. Commissioner of Central Excise & Anr., emphasizing that the financial position and non-payment of admitted duty liability were considered by the Tribunal. The Court concluded that the order did not impose excessive hardship, denying the petition for lacking merit. en-us Thu, 10 Jul 2008 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34155 The Supreme Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision directing a deposit of Rs. 2 crores out of a total demand of Rs. 4.02 crores. The Court found that the petitioner failed to demonstrate 'undue hardship' as per Benara Valves Ltd. & Ors. v. Commissioner of Central Excise & Anr., emphasizing that the financial position and non-payment of admitted duty liability were considered by the Tribunal. The Court concluded that the order did not impose excessive hardship, denying the petition for lacking merit. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34155