https://www.taxtmi.com/caselaws?id=108426 The appellants sought waiver of pre-deposit and stay of recovery for a penalty imposed under Rule 173Q of the Central Excise Rules, 1944. The Commissioner (Appeals) upheld the penalty, but the appellants argued that there was enough balance in their account when issuing duty payment cheques. It was found that the appellants had a strong case as the duty payments were accepted, interest paid, and the department had accepted the payments before issuing a notice. Due to the lack of criminal intent, the appellants were granted waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 26 Feb 2003 00:00:00 +0530 Sat, 31 Mar 2012 14:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108426 The appellants sought waiver of pre-deposit and stay of recovery for a penalty imposed under Rule 173Q of the Central Excise Rules, 1944. The Commissioner (Appeals) upheld the penalty, but the appellants argued that there was enough balance in their account when issuing duty payment cheques. It was found that the appellants had a strong case as the duty payments were accepted, interest paid, and the department had accepted the payments before issuing a notice. Due to the lack of criminal intent, the appellants were granted waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108426