https://www.taxtmi.com/caselaws?id=100581 Unconditional waiver of pre-deposit was granted where the assessee showed a strong prima facie case in a dispute arising from a shift out of the compounded levy scheme to duty payment on actual production. The record indicated that duty paid on the actual production basis was not disputed, which supported waiver of the duty pre-deposit. The interim penalty demand was also not insisted upon because the circumstances did not justify its continuation at that stage. The assessee was therefore relieved from pre-deposit obligations, with the appeal to be listed later pending the larger bench outcome referred to in the order. en-us Tue, 27 Feb 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100581 Unconditional waiver of pre-deposit was granted where the assessee showed a strong prima facie case in a dispute arising from a shift out of the compounded levy scheme to duty payment on actual production. The record indicated that duty paid on the actual production basis was not disputed, which supported waiver of the duty pre-deposit. The interim penalty demand was also not insisted upon because the circumstances did not justify its continuation at that stage. The assessee was therefore relieved from pre-deposit obligations, with the appeal to be listed later pending the larger bench outcome referred to in the order. Case-Laws Central Excise Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100581