https://www.taxtmi.com/caselaws?id=113385 Recovery of confirmed central excise duty and penalty was stayed pending appeal because the applicants showed a strong prima facie case for deemed credit. The Tribunal accepted that the supplier had discharged duty on the raw material and that the applicants' entitlement to credit under the relevant notification was supported by the material placed and the cited High Court decision. On that basis, the balance of convenience favoured protection against coercive recovery until the appeal was decided. en-us Wed, 03 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 10:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113385 Recovery of confirmed central excise duty and penalty was stayed pending appeal because the applicants showed a strong prima facie case for deemed credit. The Tribunal accepted that the supplier had discharged duty on the raw material and that the applicants' entitlement to credit under the relevant notification was supported by the material placed and the cited High Court decision. On that basis, the balance of convenience favoured protection against coercive recovery until the appeal was decided. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113385