https://www.taxtmi.com/caselaws?id=100836 Waiver of pre-deposit and stay pending appeal were justified where the duty demand rested mainly on a transporter's statement, while the applicants' stock and records showed no discrepancy and no enquiry had been made with the actual manufacturers or suppliers. Refusal of cross-examination at the adjudication stage raised a prima facie issue of denial of natural justice, and the record did not clearly establish suppression by the applicants. The penalties also lacked supporting findings. On this material, a strong prima facie case was made out for complete waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 02 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 12:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100836 Waiver of pre-deposit and stay pending appeal were justified where the duty demand rested mainly on a transporter's statement, while the applicants' stock and records showed no discrepancy and no enquiry had been made with the actual manufacturers or suppliers. Refusal of cross-examination at the adjudication stage raised a prima facie issue of denial of natural justice, and the record did not clearly establish suppression by the applicants. The penalties also lacked supporting findings. On this material, a strong prima facie case was made out for complete waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100836