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2009 (5) TMI 653 - AT - Central ExciseStay/Dispensation of pre-deposit - Exemption - Burden of proof - Held that: - it is apparent that the demand raised has no leg to stand, certainly, it would be undesirable to require the assessee to deposit full or even substantial part of the demand. However, a waiver of pre-deposit, which admittedly relates to the payment of excise duty is sought on the basis of exemption notification, then the assessee has to make out a prima facie case regarding the same, besides establishing financial hardship - The applicant having failed to make any prima facie case for the grant of waiver, the application is liable to be dismissed.
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