https://www.taxtmi.com/caselaws?id=114899 In a stay application arising from demands for clandestine manufacture and removal of chewing tobacco, the Tribunal held that the appellants had shown a strong prima facie case for waiver of pre-deposit. It noted that much of the oral evidence had been retracted, the transport documents did not satisfactorily prove excess receipt of raw tobacco or consistent consignee details, and several documents lacked proof of delivery. The evidence also did not prima facie establish clandestine clearance of finished goods, and a significant part of the demand rested on a statement not shown to be part of the relied-upon material in the notice. Waiver of pre-deposit was granted and recovery of duty and penalties was stayed pending appeal. en-us Mon, 13 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 11:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114899 In a stay application arising from demands for clandestine manufacture and removal of chewing tobacco, the Tribunal held that the appellants had shown a strong prima facie case for waiver of pre-deposit. It noted that much of the oral evidence had been retracted, the transport documents did not satisfactorily prove excess receipt of raw tobacco or consistent consignee details, and several documents lacked proof of delivery. The evidence also did not prima facie establish clandestine clearance of finished goods, and a significant part of the demand rested on a statement not shown to be part of the relied-upon material in the notice. Waiver of pre-deposit was granted and recovery of duty and penalties was stayed pending appeal. Case-Laws Central Excise Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114899