https://www.taxtmi.com/caselaws?id=88002 Waiver of pre-deposit was sought for duty on photocopiers allegedly bearing a foreign brand name, on the basis that the notification benefit was arguable and the issue had already been referred to a Larger Bench. The Tribunal found a prima facie case for dispensing with pre-deposit of the duty attributable to such goods and granted that relief. It also noted that the penalty provisions had been introduced only from 20-9-1996 and considered the penalty position legally doubtful for the relevant period, so it ordered partial deposit and stayed recovery of the balance duty and penalties pending appeal. en-us Wed, 02 Apr 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88002 Waiver of pre-deposit was sought for duty on photocopiers allegedly bearing a foreign brand name, on the basis that the notification benefit was arguable and the issue had already been referred to a Larger Bench. The Tribunal found a prima facie case for dispensing with pre-deposit of the duty attributable to such goods and granted that relief. It also noted that the penalty provisions had been introduced only from 20-9-1996 and considered the penalty position legally doubtful for the relevant period, so it ordered partial deposit and stayed recovery of the balance duty and penalties pending appeal. Case-Laws Central Excise Wed, 02 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88002