No full waiver of pre-deposit unless assessee proves that undue hardship is caused

 Brief Facts of the case: A show cause notice was issued to the appellant (assessee company) and others dated by the Additional Director General, DGCEI, Zonal Unit, Mumbai after it was revealed in the investigation that the appellant received cenvatable invoices from the Jammu based manufacturers in favour of itself without undertaking delivery of the goods mentioned there under. While arriving at the said conclusion, the said authorities recorded the statements of Shri Kesvalchand G. Jain the broker of the appellant, amongst other statements and evidence collected by the said authorities. Th...