https://www.taxtmi.com/caselaws?id=93570 Unconditional waiver of pre-deposit of duty and penalty was granted where the applicants raised a strong prima facie challenge to a duty demand under Rule 57CC of the Central Excise Rules. The demand on pressmud and baggasse was treated as prima facie contrary to the rule, and that showing was sufficient to decline insistence on deposit of the full amounts. Because the penalty was consequential to the disputed duty demand, the prima facie case also extended to the penalty, and pre-deposit was waived for both. en-us Tue, 09 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93570 Unconditional waiver of pre-deposit of duty and penalty was granted where the applicants raised a strong prima facie challenge to a duty demand under Rule 57CC of the Central Excise Rules. The demand on pressmud and baggasse was treated as prima facie contrary to the rule, and that showing was sufficient to decline insistence on deposit of the full amounts. Because the penalty was consequential to the disputed duty demand, the prima facie case also extended to the penalty, and pre-deposit was waived for both. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93570