https://www.taxtmi.com/caselaws?id=100943 Removal of excisable goods without sufficient PLA balance was treated as clearance without payment of duty, so the appellant was found not to have established a strong prima facie case for complete waiver of pre-deposit of the penalty amount. The Calcutta High Court decision relied on was held inapplicable on the facts. Full waiver was therefore declined, and the appellant was directed to deposit Rs. 10 lakhs within six weeks. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 10:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100943 Removal of excisable goods without sufficient PLA balance was treated as clearance without payment of duty, so the appellant was found not to have established a strong prima facie case for complete waiver of pre-deposit of the penalty amount. The Calcutta High Court decision relied on was held inapplicable on the facts. Full waiver was therefore declined, and the appellant was directed to deposit Rs. 10 lakhs within six weeks. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100943