https://www.taxtmi.com/caselaws?id=91202 Interim waiver of pre-deposit may be justified where the assessee raises substantial prima facie objections to penalty demands and the factual basis of liability requires fuller scrutiny. The Tribunal considered that disputes over weight discrepancy in cleared goods, possible moisture loss, and depreciation-linked wrong credit could not be finally decided at the stay stage. It also treated the challenge to the retrospective application of Rule 57U as a strong prima facie issue. On that basis, partial relief was granted through a limited deposit, with recovery of the balance penalty stayed pending further proceedings. en-us Fri, 12 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91202 Interim waiver of pre-deposit may be justified where the assessee raises substantial prima facie objections to penalty demands and the factual basis of liability requires fuller scrutiny. The Tribunal considered that disputes over weight discrepancy in cleared goods, possible moisture loss, and depreciation-linked wrong credit could not be finally decided at the stay stage. It also treated the challenge to the retrospective application of Rule 57U as a strong prima facie issue. On that basis, partial relief was granted through a limited deposit, with recovery of the balance penalty stayed pending further proceedings. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91202