https://www.taxtmi.com/caselaws?id=86935 Penalty pre-deposit was waived and recovery proceedings were stayed where the show cause notice did not allege any specific intent to evade duty, the duty had already been paid voluntarily, and the dispute over the description of the imported goods remained pending. On that basis, a prima facie case was found in favour of the applicant on the penalty issue, justifying interim relief during the appeal. en-us Mon, 11 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86935 Penalty pre-deposit was waived and recovery proceedings were stayed where the show cause notice did not allege any specific intent to evade duty, the duty had already been paid voluntarily, and the dispute over the description of the imported goods remained pending. On that basis, a prima facie case was found in favour of the applicant on the penalty issue, justifying interim relief during the appeal. Case-Laws Central Excise Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86935