https://www.taxtmi.com/caselaws?id=113964 The exemption under Notification No. 108/95-C.E. applied only where the project was financed by an international organisation and the prescribed certificate was produced before clearance of the goods. The record showed that World Bank assistance for the project had later been suspended and cancelled, yet this development was not communicated to the manufacturer, and goods continued to be cleared without duty. On that basis, the CESTAT found no strong prima facie case for complete waiver of pre-deposit of the penalty under Rule 209A, because the applicants had facilitated clearance of non-duty-paid goods on the strength of the exemption certificate. The applicants were required to deposit part of the penalty, with the balance waived and recovery stayed pending appeal. en-us Mon, 05 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 14:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113964 The exemption under Notification No. 108/95-C.E. applied only where the project was financed by an international organisation and the prescribed certificate was produced before clearance of the goods. The record showed that World Bank assistance for the project had later been suspended and cancelled, yet this development was not communicated to the manufacturer, and goods continued to be cleared without duty. On that basis, the CESTAT found no strong prima facie case for complete waiver of pre-deposit of the penalty under Rule 209A, because the applicants had facilitated clearance of non-duty-paid goods on the strength of the exemption certificate. The applicants were required to deposit part of the penalty, with the balance waived and recovery stayed pending appeal. Case-Laws Central Excise Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113964