https://www.taxtmi.com/caselaws?id=91375 Prima facie evidence from Chartered Accountant certificates, the Board circular on equalised freight in multi-product and multi-locational factories, and the accepted departmental practice justified waiver of pre-deposit. The Tribunal also noted partial payment, a furnished bank guarantee, and a possible reduction in demand on verification of a calculation error, which supported stay protection. Bank charges were treated as a relevant deduction on the strength of Supreme Court authority. On these materials, the appellants were held to have made out a prima facie case, the pre-deposit of duty and penalty was dispensed with, recovery was stayed, and the bank guarantee was ordered to remain alive during the appeal. en-us Fri, 26 Mar 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91375 Prima facie evidence from Chartered Accountant certificates, the Board circular on equalised freight in multi-product and multi-locational factories, and the accepted departmental practice justified waiver of pre-deposit. The Tribunal also noted partial payment, a furnished bank guarantee, and a possible reduction in demand on verification of a calculation error, which supported stay protection. Bank charges were treated as a relevant deduction on the strength of Supreme Court authority. On these materials, the appellants were held to have made out a prima facie case, the pre-deposit of duty and penalty was dispensed with, recovery was stayed, and the bank guarantee was ordered to remain alive during the appeal. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91375