https://www.taxtmi.com/caselaws?id=105588 Interim relief under Section 35F was considered on a prima facie jurisdictional objection and on the strength of the arguable case. Where the show cause notices and adjudication order for the Surat branches appeared to have been issued by a commissionerate lacking territorial jurisdiction, full waiver of pre-deposit and stay of recovery was granted. For the Amritsar branches, the record showed forwarding notes and consignor-consignee particulars, and the transporter's disclosure obligation under Rule 209A was treated as independent; complete waiver was not justified, so conditional pre-deposit was directed before balance waiver and stay of recovery followed. en-us Thu, 20 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105588 Interim relief under Section 35F was considered on a prima facie jurisdictional objection and on the strength of the arguable case. Where the show cause notices and adjudication order for the Surat branches appeared to have been issued by a commissionerate lacking territorial jurisdiction, full waiver of pre-deposit and stay of recovery was granted. For the Amritsar branches, the record showed forwarding notes and consignor-consignee particulars, and the transporter's disclosure obligation under Rule 209A was treated as independent; complete waiver was not justified, so conditional pre-deposit was directed before balance waiver and stay of recovery followed. Case-Laws Central Excise Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105588