https://www.taxtmi.com/caselaws?id=94236 Prima facie waiver of duty demand and penalty was granted where the Tribunal found an arguable case that the goods may be immovable property and therefore not excisable, after the adjudicating authority had not addressed that plea. The stay application was also supported by the company's sick industrial status, because recovery from such companies cannot be enforced by coercive process without consent of the Board for Industrial and Financial Reconstruction. Recovery was therefore stayed during the pendency of the appeal, and the waiver operated for hearing of the appeal. en-us Tue, 20 Jul 1999 00:00:00 +0530 Mon, 21 Nov 2011 10:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94236 Prima facie waiver of duty demand and penalty was granted where the Tribunal found an arguable case that the goods may be immovable property and therefore not excisable, after the adjudicating authority had not addressed that plea. The stay application was also supported by the company's sick industrial status, because recovery from such companies cannot be enforced by coercive process without consent of the Board for Industrial and Financial Reconstruction. Recovery was therefore stayed during the pendency of the appeal, and the waiver operated for hearing of the appeal. Case-Laws Central Excise Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94236