https://www.taxtmi.com/caselaws?id=113860 Waiver of pre-deposit of a penalty imposed under Rule 209A was granted because the applicant's role in causing the duty liability was not clearly established. A mere prima facie finding that the assessee had misclassified the goods was held insufficient, at that stage, to show that the applicant had violated Rule 209A so as to justify insisting on pre-deposit. Recovery of the penalty was accordingly stayed pending disposal of the appeal. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 08 May 2012 18:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113860 Waiver of pre-deposit of a penalty imposed under Rule 209A was granted because the applicant's role in causing the duty liability was not clearly established. A mere prima facie finding that the assessee had misclassified the goods was held insufficient, at that stage, to show that the applicant had violated Rule 209A so as to justify insisting on pre-deposit. Recovery of the penalty was accordingly stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113860