Excise & Customs : Financial hardship is not sole criteria for dispensation of requirement of pre-deposit; if an assessee has a good prima facie case in appeal, pre-deposit should be dispensed with

Excise & Customs : Financial hardship is not sole criteria for dispensation of requirement of pre-deposit; if an assessee has a good prima facie case in appeal, pre-deposit should be dispensed with

[2013] 39 taxmann.com 38 (Calcutta)

HIGH COURT OF CALCUTTA

Stewarts & Lloyds of India Ltd.

v.

CESTAT, Kolkata