https://www.taxtmi.com/caselaws?id=92500 A prima facie case was found for waiver of pre-deposit and interim stay where the appellant's register showed production and recycling of broken biscuits, undermining the allegation of clandestine clearance at the interim stage. The record also indicated that broken biscuits were known to be excisable, so the claim of ignorance had limited force. However, the Tribunal considered the penalty to be disproportionate to the alleged offence and directed only a partial pre-deposit of the penalty, staying recovery of the balance during the appeals. en-us Wed, 29 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92500 A prima facie case was found for waiver of pre-deposit and interim stay where the appellant's register showed production and recycling of broken biscuits, undermining the allegation of clandestine clearance at the interim stage. The record also indicated that broken biscuits were known to be excisable, so the claim of ignorance had limited force. However, the Tribunal considered the penalty to be disproportionate to the alleged offence and directed only a partial pre-deposit of the penalty, staying recovery of the balance during the appeals. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92500