https://www.taxtmi.com/caselaws?id=107820 Interim stay relief in the customs dispute was limited because the appellants did not show a strong prima facie case for complete waiver of pre-deposit. The goods were found not to have reached the consignee and the re-warehousing certificate was not produced, which weakened the claim to exemption under the first notification. An alternative exemption notification raised an arguable interpretive issue, but not enough at the stay stage to secure full waiver. The limitation plea was also arguable, yet it did not displace the need for a substantial deposit. Partial waiver was therefore granted subject to deposit of Rs. 25 lakhs, with recovery of the balance stayed pending appeal. en-us Wed, 03 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 10:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107820 Interim stay relief in the customs dispute was limited because the appellants did not show a strong prima facie case for complete waiver of pre-deposit. The goods were found not to have reached the consignee and the re-warehousing certificate was not produced, which weakened the claim to exemption under the first notification. An alternative exemption notification raised an arguable interpretive issue, but not enough at the stay stage to secure full waiver. The limitation plea was also arguable, yet it did not displace the need for a substantial deposit. Partial waiver was therefore granted subject to deposit of Rs. 25 lakhs, with recovery of the balance stayed pending appeal. Case-Laws Central Excise Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107820