https://www.taxtmi.com/caselaws?id=109048 Prima facie waiver of pre-deposit was found justified where alleged breach of Notification No. 64/88-Cus. was not established at the interim stage. The alleged outdoor-patient condition was not shown to be violated because the show cause notice did not allege breach of that clause, and collection of registration charges from patients unable to pay was not shown to be incorrect. On the indoor-patient condition, mere absence of income records was held insufficient to show non-compliance, particularly as the notification did not require any specific record maintenance. In the absence of rebuttal material, a strong prima facie case supported waiver of pre-deposit and stay of recovery pending appeal. en-us Fri, 25 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 16:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109048 Prima facie waiver of pre-deposit was found justified where alleged breach of Notification No. 64/88-Cus. was not established at the interim stage. The alleged outdoor-patient condition was not shown to be violated because the show cause notice did not allege breach of that clause, and collection of registration charges from patients unable to pay was not shown to be incorrect. On the indoor-patient condition, mere absence of income records was held insufficient to show non-compliance, particularly as the notification did not require any specific record maintenance. In the absence of rebuttal material, a strong prima facie case supported waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Customs Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109048