https://www.taxtmi.com/caselaws?id=92123 In stay proceedings before CEGAT, pre-deposit of penalty may be waived where the record shows a prima facie case and recovery can be stayed pending appeal. The Tribunal granted full waiver and stay in the case of M/s. Essex Marketing (P) Ltd., and also waived pre-deposit with stay in the Customs matter of M/s. Tosha International Ltd. In the Central Excise matter concerning the same company, the Tribunal found complete waiver unwarranted but directed only a partial deposit of penalty, while staying recovery of the balance pending appeal. The note reflects that financial hardship and case facts may justify limited pre-deposit instead of full deposit. en-us Fri, 04 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92123 In stay proceedings before CEGAT, pre-deposit of penalty may be waived where the record shows a prima facie case and recovery can be stayed pending appeal. The Tribunal granted full waiver and stay in the case of M/s. Essex Marketing (P) Ltd., and also waived pre-deposit with stay in the Customs matter of M/s. Tosha International Ltd. In the Central Excise matter concerning the same company, the Tribunal found complete waiver unwarranted but directed only a partial deposit of penalty, while staying recovery of the balance pending appeal. The note reflects that financial hardship and case facts may justify limited pre-deposit instead of full deposit. Case-Laws Central Excise Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92123