https://www.taxtmi.com/caselaws?id=47263 The pre-deposit condition in a pending appeal was found excessive in light of the appellant's pleaded financial hardship, which was not disputed, and the prima facie arguable merits of the challenge, including the contention that part of the demand was time-barred and that the imported items qualified for concessional duty. On the overall facts, the court modified the deposit requirement by reducing the cash component and permitting the balance to be secured through a bank guarantee or security, thereby easing the burden while preserving protection of the revenue. en-us Mon, 29 Mar 2004 00:00:00 +0530 Tue, 27 Jul 2010 18:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47263 The pre-deposit condition in a pending appeal was found excessive in light of the appellant's pleaded financial hardship, which was not disputed, and the prima facie arguable merits of the challenge, including the contention that part of the demand was time-barred and that the imported items qualified for concessional duty. On the overall facts, the court modified the deposit requirement by reducing the cash component and permitting the balance to be secured through a bank guarantee or security, thereby easing the burden while preserving protection of the revenue. Case-Laws Central Excise Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47263