https://www.taxtmi.com/caselaws?id=93755 The article addresses waiver of pre-deposit and stay of recovery of a penalty pending appeal under Rule 209A. It notes that complete waiver was refused because no prima facie case was shown, and the allegations against the appellant were supported by recorded statements, so the penalty was not shown to lack basis at the stay stage. The plea of financial hardship was considered, but no supporting evidence was produced. The pre-deposit direction was therefore treated as stiff, and the amount was reduced to Rs. 50,000 while recovery of the balance was stayed pending disposal of the appeal. en-us Thu, 13 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93755 The article addresses waiver of pre-deposit and stay of recovery of a penalty pending appeal under Rule 209A. It notes that complete waiver was refused because no prima facie case was shown, and the allegations against the appellant were supported by recorded statements, so the penalty was not shown to lack basis at the stay stage. The plea of financial hardship was considered, but no supporting evidence was produced. The pre-deposit direction was therefore treated as stiff, and the amount was reduced to Rs. 50,000 while recovery of the balance was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93755