https://www.taxtmi.com/caselaws?id=93291 At the stay stage, cross-examination is not treated as an absolute right, and denial of it does not by itself justify complete waiver of pre-deposit. Waiver and stay depend on a prima facie case and substantiated financial hardship; where the customs component was prima facie weak but excise duty had been paid, only partial relief was considered appropriate. Penalty under Rule 209A requires specific allegations of the person's role and prima facie conscious involvement in duty evasion; absent such attribution, waiver may follow, while limited deposit may be directed where some involvement is alleged. en-us Sun, 26 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 16:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93291 At the stay stage, cross-examination is not treated as an absolute right, and denial of it does not by itself justify complete waiver of pre-deposit. Waiver and stay depend on a prima facie case and substantiated financial hardship; where the customs component was prima facie weak but excise duty had been paid, only partial relief was considered appropriate. Penalty under Rule 209A requires specific allegations of the person's role and prima facie conscious involvement in duty evasion; absent such attribution, waiver may follow, while limited deposit may be directed where some involvement is alleged. Case-Laws Central Excise Sun, 26 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93291