https://www.taxtmi.com/caselaws?id=97910 The Tribunal granted a waiver for pre-payment of penalty and stayed the recovery during the appeal's pendency. The Tribunal concluded that there was no violation of Rule 209A as crucial aspects, such as whether the goods were excisable or if the alleged purchaser had the requisite knowledge regarding confiscation liability, were not conclusively determined by the adjudicating authority. The appellant's strong case based on the lack of findings on these essential criteria led to the favorable outcome of the waiver and stay of penalty. en-us Fri, 08 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97910 The Tribunal granted a waiver for pre-payment of penalty and stayed the recovery during the appeal's pendency. The Tribunal concluded that there was no violation of Rule 209A as crucial aspects, such as whether the goods were excisable or if the alleged purchaser had the requisite knowledge regarding confiscation liability, were not conclusively determined by the adjudicating authority. The appellant's strong case based on the lack of findings on these essential criteria led to the favorable outcome of the waiver and stay of penalty. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97910