https://www.taxtmi.com/caselaws?id=101374 A prima facie case for waiver of pre-deposit arose because penalty under Rule 173Q(1)(bbb) required a willful entry of wrong or incorrect particulars in an invoice with intent to facilitate inadmissible duty credit, and the challenged order recorded no finding of such intent against the applicants. In the absence of that statutory ingredient, the applicants were treated as having a strong case, and stay of recovery of the penalty was granted together with waiver of pre-deposit. en-us Mon, 28 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101374 A prima facie case for waiver of pre-deposit arose because penalty under Rule 173Q(1)(bbb) required a willful entry of wrong or incorrect particulars in an invoice with intent to facilitate inadmissible duty credit, and the challenged order recorded no finding of such intent against the applicants. In the absence of that statutory ingredient, the applicants were treated as having a strong case, and stay of recovery of the penalty was granted together with waiver of pre-deposit. Case-Laws Central Excise Mon, 28 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101374