https://www.taxtmi.com/caselaws?id=108623 In a stay application before CESTAT, partial waiver of pre-deposit was granted where the applicants had not appeared despite repeated opportunities and had not filed replies, so the plea of natural justice violation was not accepted at that stage. On the available material, a prima facie case was found that goods were manufactured and cleared without payment of duty, but scrap transferred within the exempted limit under Notification No. 7/97 was held not to attract duty. The tribunal therefore directed limited pre-deposit of part of the duty and one penalty, while waiving the balance of the demanded penalties. en-us Tue, 29 Jul 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108623 In a stay application before CESTAT, partial waiver of pre-deposit was granted where the applicants had not appeared despite repeated opportunities and had not filed replies, so the plea of natural justice violation was not accepted at that stage. On the available material, a prima facie case was found that goods were manufactured and cleared without payment of duty, but scrap transferred within the exempted limit under Notification No. 7/97 was held not to attract duty. The tribunal therefore directed limited pre-deposit of part of the duty and one penalty, while waiving the balance of the demanded penalties. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108623