https://www.taxtmi.com/caselaws?id=87908 Pre-deposit of duty and penalty may be waived where the demand rests only on a formula-based estimate of production and the department has not produced prima facie evidence of clandestine removal. A mere shortage computed from a guideline linking concentrate input to output, without corroboration of suppression, removals, or other supporting material, does not by itself justify insisting on deposit. On that footing, no prima facie case for penalty was shown, and recovery was stayed. en-us Fri, 19 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87908 Pre-deposit of duty and penalty may be waived where the demand rests only on a formula-based estimate of production and the department has not produced prima facie evidence of clandestine removal. A mere shortage computed from a guideline linking concentrate input to output, without corroboration of suppression, removals, or other supporting material, does not by itself justify insisting on deposit. On that footing, no prima facie case for penalty was shown, and recovery was stayed. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87908