https://www.taxtmi.com/caselaws?id=94443 At the stay stage, complete waiver of pre-deposit was not warranted where the department's own accounts and related despatch entries provided sufficient prima facie evidence of clearances, and unsupported financial hardship was insufficient to justify full relief; partial waiver was therefore granted to the manufacturer and its partners, with the balance duty and penalty stayed subject to deposit. Penalties on buyers under Rule 209A of the Central Excise Rules, 1944 required material showing conscious dealing with goods known or reasonably believed to be liable to confiscation, and the record did not disclose the individual role or requisite knowledge of the buyers; the penalties against them were therefore stayed and waived unconditionally at the interim stage. en-us Wed, 18 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 15:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94443 At the stay stage, complete waiver of pre-deposit was not warranted where the department's own accounts and related despatch entries provided sufficient prima facie evidence of clearances, and unsupported financial hardship was insufficient to justify full relief; partial waiver was therefore granted to the manufacturer and its partners, with the balance duty and penalty stayed subject to deposit. Penalties on buyers under Rule 209A of the Central Excise Rules, 1944 required material showing conscious dealing with goods known or reasonably believed to be liable to confiscation, and the record did not disclose the individual role or requisite knowledge of the buyers; the penalties against them were therefore stayed and waived unconditionally at the interim stage. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94443