https://www.taxtmi.com/caselaws?id=95009 Waiver of pre-deposit and stay of recovery were granted because the appellants showed a strong prima facie case based on a Board circular and an earlier Tribunal ruling that penalty may not be exigible on a co-noticee where the main assessee's case is settled under the KVS scheme. The challenged order had rejected the circular but did not deal with the Tribunal precedent relied on by the appellants. The matter was remanded to the Commissioner (Appeals) to decide the appeal on merits without insisting on pre-deposit and after considering all grounds. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95009 Waiver of pre-deposit and stay of recovery were granted because the appellants showed a strong prima facie case based on a Board circular and an earlier Tribunal ruling that penalty may not be exigible on a co-noticee where the main assessee's case is settled under the KVS scheme. The challenged order had rejected the circular but did not deal with the Tribunal precedent relied on by the appellants. The matter was remanded to the Commissioner (Appeals) to decide the appeal on merits without insisting on pre-deposit and after considering all grounds. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95009