https://www.taxtmi.com/caselaws?id=114840 Clearing goods during a forfeiture period by debiting CENVAT credit, instead of paying duty through the prescribed account current, was treated as clearance without payment of duty because the rules and the forfeiture order required consignment-wise payment in the account current. That breach meant the applicants failed to show a strong prima facie case for complete waiver of pre-deposit and stay. Interim relief was therefore granted only partly, subject to a partial pre-deposit, with the balance of duty and penalties kept in abeyance on compliance. en-us Mon, 20 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114840 Clearing goods during a forfeiture period by debiting CENVAT credit, instead of paying duty through the prescribed account current, was treated as clearance without payment of duty because the rules and the forfeiture order required consignment-wise payment in the account current. That breach meant the applicants failed to show a strong prima facie case for complete waiver of pre-deposit and stay. Interim relief was therefore granted only partly, subject to a partial pre-deposit, with the balance of duty and penalties kept in abeyance on compliance. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114840