https://www.taxtmi.com/caselaws?id=93875 Complete waiver of pre-deposit of penalty was granted in a stay petition where the appellant disputed allegations of clandestine manufacture and surreptitious removal. The Tribunal took a prima facie view of the record, noting that duty had already been deposited and that the dispute required fuller examination to determine whether the case involved only improper maintenance of records or actual clandestine removal. The appellant's financial position was also considered. On that basis, stay was allowed and the penalty pre-deposit requirement was waived in full. en-us Fri, 02 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93875 Complete waiver of pre-deposit of penalty was granted in a stay petition where the appellant disputed allegations of clandestine manufacture and surreptitious removal. The Tribunal took a prima facie view of the record, noting that duty had already been deposited and that the dispute required fuller examination to determine whether the case involved only improper maintenance of records or actual clandestine removal. The appellant's financial position was also considered. On that basis, stay was allowed and the penalty pre-deposit requirement was waived in full. Case-Laws Central Excise Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93875