https://www.taxtmi.com/caselaws?id=90516 At the stay stage, the Tribunal applied a prima facie assessment of the recorded statements and the respective roles of the authorised signatory, excise clerk, sales assistant and commission agent. On that basis, it found sufficient involvement to justify partial pre-deposit as a condition for interim relief. Compliance with the directed deposit entitled the appellants to waiver of the balance penalty and protection from recovery pending disposal of the appeals. en-us Wed, 01 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90516 At the stay stage, the Tribunal applied a prima facie assessment of the recorded statements and the respective roles of the authorised signatory, excise clerk, sales assistant and commission agent. On that basis, it found sufficient involvement to justify partial pre-deposit as a condition for interim relief. Compliance with the directed deposit entitled the appellants to waiver of the balance penalty and protection from recovery pending disposal of the appeals. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90516