https://www.taxtmi.com/caselaws?id=99709 A mechanical direction for a 50% pre-deposit was found inappropriate where the appellant raised arguable points on prima facie merits and the surrounding circumstances. The dispute concerned a registered dealer who had issued Modvat invoices without certain particulars in the prescribed proforma, leading to penalty proceedings. The Tribunal noted that wrongful availment by the ultimate recipients had not been clearly established, the invoices had been filed with monthly returns, and the penalty appeared excessive against the duty involved. At the same time, it stressed that proper issuance of invoices by registered dealers is a serious compliance matter. A token pre-deposit of Rs. 10,000 was directed for hearing the appeal. en-us Tue, 08 Feb 2000 00:00:00 +0530 Sat, 28 Jan 2012 13:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99709 A mechanical direction for a 50% pre-deposit was found inappropriate where the appellant raised arguable points on prima facie merits and the surrounding circumstances. The dispute concerned a registered dealer who had issued Modvat invoices without certain particulars in the prescribed proforma, leading to penalty proceedings. The Tribunal noted that wrongful availment by the ultimate recipients had not been clearly established, the invoices had been filed with monthly returns, and the penalty appeared excessive against the duty involved. At the same time, it stressed that proper issuance of invoices by registered dealers is a serious compliance matter. A token pre-deposit of Rs. 10,000 was directed for hearing the appeal. Case-Laws Central Excise Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99709