https://www.taxtmi.com/caselaws?id=115837 The Tribunal directed the applicants to make a pre-deposit of Rs. 8 lakhs within 8 weeks towards duty. Upon compliance, the remaining duty and penalties would be waived, and recovery stayed pending appeals. Failure to adhere to this directive would lead to the vacation of stay and dismissal of appeals without prior notice. The Tribunal found insufficient evidence to establish prima facie use of Pentaerythritol, denying a total waiver. The judgment emphasizes evidentiary requirements, waiver considerations, and procedural compliance in the context of Modvat credit denial for manufacturing inputs. en-us Mon, 20 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115837 The Tribunal directed the applicants to make a pre-deposit of Rs. 8 lakhs within 8 weeks towards duty. Upon compliance, the remaining duty and penalties would be waived, and recovery stayed pending appeals. Failure to adhere to this directive would lead to the vacation of stay and dismissal of appeals without prior notice. The Tribunal found insufficient evidence to establish prima facie use of Pentaerythritol, denying a total waiver. The judgment emphasizes evidentiary requirements, waiver considerations, and procedural compliance in the context of Modvat credit denial for manufacturing inputs. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115837