https://www.taxtmi.com/caselaws?id=95046 Where a claim of lawful acquisition of gold is raised before issuance of the show cause notice, the departmental authority must examine that claim at the threshold. If the issue is not properly verified before notice and the proceedings later reflect a procedural lacuna, waiver of pre-deposit and stay of recovery may be justified, especially where the applicant also shows financial hardship. The text states that, on these facts, the applicant was entitled to waiver of pre-deposit of the penalty and to stay of its recovery during the appeal. en-us Thu, 02 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 15:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95046 Where a claim of lawful acquisition of gold is raised before issuance of the show cause notice, the departmental authority must examine that claim at the threshold. If the issue is not properly verified before notice and the proceedings later reflect a procedural lacuna, waiver of pre-deposit and stay of recovery may be justified, especially where the applicant also shows financial hardship. The text states that, on these facts, the applicant was entitled to waiver of pre-deposit of the penalty and to stay of its recovery during the appeal. Case-Laws Central Excise Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95046