https://www.taxtmi.com/caselaws?id=93970 Pre-deposit of duty and penalty was dispensed with where the appellant claimed small scale exemption and placed collateral material showing that clearances had not crossed the exemption limit. Although the appellant had not maintained private production records, that lapse was not treated as fatal because the value of clearances could still be assessed from sales tax returns and other supporting evidence. In the absence of evidence establishing clearances above the threshold, the appellant was found to have a good prima facie case, and the stay petition was allowed unconditionally. en-us Wed, 09 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93970 Pre-deposit of duty and penalty was dispensed with where the appellant claimed small scale exemption and placed collateral material showing that clearances had not crossed the exemption limit. Although the appellant had not maintained private production records, that lapse was not treated as fatal because the value of clearances could still be assessed from sales tax returns and other supporting evidence. In the absence of evidence establishing clearances above the threshold, the appellant was found to have a good prima facie case, and the stay petition was allowed unconditionally. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93970