https://www.taxtmi.com/caselaws?id=109188 Waiver of pre-deposit and stay of recovery were granted because the amount already lying with the department covered almost the entire confirmed duty demand, making further deposit unnecessary at the prima facie stage. The imposition of penalty under Section 11AC of the Central Excise Act also appeared doubtful, as earlier proceedings had not led to a mandatory penalty under that provision. On those facts, the existing deposit was treated as sufficient compliance with Section 35F, and the assessee's applications for waiver and stay were allowed. en-us Thu, 10 Oct 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109188 Waiver of pre-deposit and stay of recovery were granted because the amount already lying with the department covered almost the entire confirmed duty demand, making further deposit unnecessary at the prima facie stage. The imposition of penalty under Section 11AC of the Central Excise Act also appeared doubtful, as earlier proceedings had not led to a mandatory penalty under that provision. On those facts, the existing deposit was treated as sufficient compliance with Section 35F, and the assessee's applications for waiver and stay were allowed. Case-Laws Central Excise Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109188