https://www.taxtmi.com/caselaws?id=93777 A party challenging duty and penalty demands may obtain waiver of pre-deposit where the record shows a strong prima facie case and the impugned order does not clearly identify the disputed non-compliances. The Tribunal noted that the penalty stemmed from alleged repair work without statutory records, while the duty issues concerned exports, Modvat credit, and a minor RT-12 related demand. It accepted that repair work may not amount to manufacture and found the export and Modvat objections required fuller examination at the final hearing. On that basis, it granted stay of recovery of the duties and penalties pending appeal. en-us Fri, 21 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 17:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93777 A party challenging duty and penalty demands may obtain waiver of pre-deposit where the record shows a strong prima facie case and the impugned order does not clearly identify the disputed non-compliances. The Tribunal noted that the penalty stemmed from alleged repair work without statutory records, while the duty issues concerned exports, Modvat credit, and a minor RT-12 related demand. It accepted that repair work may not amount to manufacture and found the export and Modvat objections required fuller examination at the final hearing. On that basis, it granted stay of recovery of the duties and penalties pending appeal. Case-Laws Central Excise Fri, 21 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93777