https://www.taxtmi.com/caselaws?id=98450 A stay application may be granted where the demand is supported only by nonstatutory registers and the assessee shows no corroborative evidence of clandestine removal. Here, the Tribunal noted that the Revenue relied on a PTA log book and shift engineers' log book, while the physical stock of PTA matched the statutory RG23A Part I records. Despite missing pages in the log book and an initially higher demand, the appellants' explanation was treated as sufficient to establish a prima facie case. The predeposit requirement for duty and penalty was therefore dispensed with unconditionally, and interim relief was granted pending hearing of the main appeals. en-us Wed, 14 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98450 A stay application may be granted where the demand is supported only by nonstatutory registers and the assessee shows no corroborative evidence of clandestine removal. Here, the Tribunal noted that the Revenue relied on a PTA log book and shift engineers' log book, while the physical stock of PTA matched the statutory RG23A Part I records. Despite missing pages in the log book and an initially higher demand, the appellants' explanation was treated as sufficient to establish a prima facie case. The predeposit requirement for duty and penalty was therefore dispensed with unconditionally, and interim relief was granted pending hearing of the main appeals. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98450