https://www.taxtmi.com/caselaws?id=113547 Where a show cause notice proposed only penalty and contained no quantified duty demand, pre-deposit of duty was held unjustified at the interim stage, and waiver with stay of recovery was granted. The penalty demand was also stayed because the alleged default under the fortnightly duty payment system was not made out even prima facie: the duty for the relevant fortnight had been paid on the next working day after a bank holiday. The application therefore succeeded with complete waiver of pre-deposit and stay of recovery for both duty and penalty. en-us Tue, 08 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113547 Where a show cause notice proposed only penalty and contained no quantified duty demand, pre-deposit of duty was held unjustified at the interim stage, and waiver with stay of recovery was granted. The penalty demand was also stayed because the alleged default under the fortnightly duty payment system was not made out even prima facie: the duty for the relevant fortnight had been paid on the next working day after a bank holiday. The application therefore succeeded with complete waiver of pre-deposit and stay of recovery for both duty and penalty. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113547