https://www.taxtmi.com/caselaws?id=113201 Credit on unused inputs was denied after a switch to the compounded levy scheme under section 3A of the Central Excise Act, 1944, and the Tribunal considered whether that denial justified pre-deposit and recovery. At the stay stage, it treated the shift as one to the compounded levy regime, not an exemption regime, and found the duty and penalty demands not prima facie sustainable. On that basis, it granted complete waiver of the statutory pre-deposit under section 35F and stayed recovery of duty and penalty pending final disposal of the appeal. en-us Fri, 24 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 13:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113201 Credit on unused inputs was denied after a switch to the compounded levy scheme under section 3A of the Central Excise Act, 1944, and the Tribunal considered whether that denial justified pre-deposit and recovery. At the stay stage, it treated the shift as one to the compounded levy regime, not an exemption regime, and found the duty and penalty demands not prima facie sustainable. On that basis, it granted complete waiver of the statutory pre-deposit under section 35F and stayed recovery of duty and penalty pending final disposal of the appeal. Case-Laws Central Excise Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113201