https://www.taxtmi.com/caselaws?id=113520 Waiver of pre-deposit and stay of recovery of personal penalties were granted where the goods had been cleared after disclosure to the department and the duty had already been paid under protest. The alleged basis for penalty was classification under an incorrect tariff heading, but there was no material showing suppression or misstatement by the applicants. The dispute was therefore treated as a classification issue that the department could pursue separately, and that circumstance alone did not justify personal penalty at the interim stage. Recovery of the penalties was stayed pending the appeals. en-us Mon, 31 May 2004 00:00:00 +0530 Sat, 05 May 2012 16:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113520 Waiver of pre-deposit and stay of recovery of personal penalties were granted where the goods had been cleared after disclosure to the department and the duty had already been paid under protest. The alleged basis for penalty was classification under an incorrect tariff heading, but there was no material showing suppression or misstatement by the applicants. The dispute was therefore treated as a classification issue that the department could pursue separately, and that circumstance alone did not justify personal penalty at the interim stage. Recovery of the penalties was stayed pending the appeals. Case-Laws Central Excise Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113520