https://www.taxtmi.com/caselaws?id=81594 Rule 173Q was found, on a prima facie basis, to be inapplicable where the applicants were described as raw material suppliers and the job worker as the manufacturer; on that footing, the alleged gate pass irregularity did not clearly attract the penalty provision, so waiver of predeposit and stay of penalty recovery were justified. The applicants also showed a prima facie case that the duty demand was vulnerable on exemption and limitation, relying on exemption notifications, annual declarations available to the department, and a prior treatment of identical goods of a sister concern as non-excisable; accordingly, waiver of predeposit and stay of duty and penalty recovery were granted pending appeal. en-us Mon, 11 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81594 Rule 173Q was found, on a prima facie basis, to be inapplicable where the applicants were described as raw material suppliers and the job worker as the manufacturer; on that footing, the alleged gate pass irregularity did not clearly attract the penalty provision, so waiver of predeposit and stay of penalty recovery were justified. The applicants also showed a prima facie case that the duty demand was vulnerable on exemption and limitation, relying on exemption notifications, annual declarations available to the department, and a prior treatment of identical goods of a sister concern as non-excisable; accordingly, waiver of predeposit and stay of duty and penalty recovery were granted pending appeal. Case-Laws Central Excise Mon, 11 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81594