https://www.taxtmi.com/caselaws?id=100846 Pre-deposit relief was considered for penalties under Section 11AC read with Rule 173Q where duty had already been paid before the show cause notice and the disputed period preceded Section 11AC; the penalty could not be sustained under that provision for the earlier period, and waiver of pre-deposit with stay of recovery was granted to the company. For the director, who was shown to be managing day-to-day affairs and aware of duty non-compliance, complete waiver under Rule 209A was refused, and conditional deposit was directed instead. en-us Wed, 09 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100846 Pre-deposit relief was considered for penalties under Section 11AC read with Rule 173Q where duty had already been paid before the show cause notice and the disputed period preceded Section 11AC; the penalty could not be sustained under that provision for the earlier period, and waiver of pre-deposit with stay of recovery was granted to the company. For the director, who was shown to be managing day-to-day affairs and aware of duty non-compliance, complete waiver under Rule 209A was refused, and conditional deposit was directed instead. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100846