https://www.taxtmi.com/caselaws?id=90310 A transport company sought waiver of deposit and stay of recovery of a penalty imposed under Rule 209A of the Central Excise Rules, 1944. The interim question was whether the material relied on was sufficient to justify insisting on pre-deposit. The company argued that it could not verify the authenticity of every delivery challan or gate pass and that its records indicated bona fides. The alleged use of delivery challans bearing the same number was found, on the material then available, not prima facie enough to sustain the penalty at the interim stage. Waiver of deposit was granted and recovery of the penalty was stayed. en-us Mon, 22 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 10:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90310 A transport company sought waiver of deposit and stay of recovery of a penalty imposed under Rule 209A of the Central Excise Rules, 1944. The interim question was whether the material relied on was sufficient to justify insisting on pre-deposit. The company argued that it could not verify the authenticity of every delivery challan or gate pass and that its records indicated bona fides. The alleged use of delivery challans bearing the same number was found, on the material then available, not prima facie enough to sustain the penalty at the interim stage. Waiver of deposit was granted and recovery of the penalty was stayed. Case-Laws Central Excise Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90310