https://www.taxtmi.com/caselaws?id=112996 A prima facie case for waiver of pre-deposit arose where the duty demand was founded in the show cause notice on alleged removal of goods without payment of duty, but the impugned order confirmed duty on a different basis, namely gross negligence and failure to take safety measures after a fire. The mismatch indicated that the order appeared to travel beyond the scope of the notice, requiring fuller examination in appeal. On that footing, pre-deposit of duty and penalty was waived and recovery stayed pending disposal of the appeal. en-us Mon, 19 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 12:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112996 A prima facie case for waiver of pre-deposit arose where the duty demand was founded in the show cause notice on alleged removal of goods without payment of duty, but the impugned order confirmed duty on a different basis, namely gross negligence and failure to take safety measures after a fire. The mismatch indicated that the order appeared to travel beyond the scope of the notice, requiring fuller examination in appeal. On that footing, pre-deposit of duty and penalty was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 19 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112996