https://www.taxtmi.com/caselaws?id=110616 The Tribunal found that the appellant had made out a sufficient prima facie case at the interim stage to justify dispensing with the pre-deposit requirement. It noted that the challenge arose from refusal to consider the merits on the ground that no separate appeal had been filed against the personal penalty, while the reply to the show-cause notice and the appeal before the Commissioner (Appeals) had been filed jointly with the firm and no earlier objection had been raised on maintainability. On that basis, waiver of pre-deposit was granted. en-us Wed, 31 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 17:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110616 The Tribunal found that the appellant had made out a sufficient prima facie case at the interim stage to justify dispensing with the pre-deposit requirement. It noted that the challenge arose from refusal to consider the merits on the ground that no separate appeal had been filed against the personal penalty, while the reply to the show-cause notice and the appeal before the Commissioner (Appeals) had been filed jointly with the firm and no earlier objection had been raised on maintainability. On that basis, waiver of pre-deposit was granted. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110616