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2011 (4) TMI 1129 - HC - Central ExciseWaiver for pre-deposit of Cenvat credit demand and penalty - bogus invoices - Held that:- appellant have not been able to establish prima facie case in their favour and as such it is the Department, which has a strong case against them. As regards the conduct of the appellants, the nature of the allegations against them, which prima facie appear to be supported by concrete evidence on record, are of very serious nature and amount to a massive fraud, this is not a case for total waiver from the requirement of predeposit, In the application only a bald statement has been made that the applicant is facing financial hardship and no supportive documentary evidence was filed along with the application, no legal infirmity in the order passed by the Tribunal, appeal fails and is dismissed
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