https://www.taxtmi.com/caselaws?id=94115 A prima facie case for waiver of pre-deposit arose where penalty was imposed on a registered dealer under penalty provisions that appeared inapplicable to its role, since it neither took nor utilised credit and no duty liability was cast on it. The show cause notice also failed to specify the precise sub-clause invoked, and the applicants contended that one cited sub-rule was not in force during the relevant period. On these facts, the tribunal treated the penalty as doubtful at the interim stage and granted stay of recovery pending appeal. en-us Fri, 29 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94115 A prima facie case for waiver of pre-deposit arose where penalty was imposed on a registered dealer under penalty provisions that appeared inapplicable to its role, since it neither took nor utilised credit and no duty liability was cast on it. The show cause notice also failed to specify the precise sub-clause invoked, and the applicants contended that one cited sub-rule was not in force during the relevant period. On these facts, the tribunal treated the penalty as doubtful at the interim stage and granted stay of recovery pending appeal. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94115