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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        1999 (8) TMI 171 - AT - Central Excise

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        Unconditional stay of duty and penalty recovery granted where a connected appeal involved identical demands and penalty issues. Unconditional stay of recovery of the confirmed duty and penalty was granted because the appeal involved the same issues and similar demands as a related ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Unconditional stay of duty and penalty recovery granted where a connected appeal involved identical demands and penalty issues.

                              Unconditional stay of recovery of the confirmed duty and penalty was granted because the appeal involved the same issues and similar demands as a related pending matter. The tribunal followed a coordinate order in that connected case, which had already allowed complete stay on the same footing, and applied the same interim treatment here to maintain consistency in recovery proceedings pending appeal.


                              Issues: Whether recovery of the duty and penalty confirmed against the appellant should be stayed unconditionally pending appeal.

                              Analysis: The appeal raised issues identical to those in another pending appeal involving similar demands and penalty on the same footing. A coordinate order in the related matter had already granted complete stay of recovery. To maintain consistency in interim orders, the same approach was adopted for the present matter.

                              Conclusion: Unconditional stay of recovery of the duty and penalty was granted in favour of the appellant.

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