https://www.taxtmi.com/caselaws?id=116033 A merchant-manufacturer facing penalty for alleged cash payment linked to clandestine clearance of processed fabrics obtained interim relief because the Tribunal found, on a prima facie basis, that penalty under Rule 173Q(a) and Rule 173Q(d) of the Central Excise Rules, 1944 could not be sustained against a supplier of raw materials. That tentative assessment was sufficient to justify full waiver of pre-deposit and stay of recovery pending regular hearing. en-us Mon, 30 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 16:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116033 A merchant-manufacturer facing penalty for alleged cash payment linked to clandestine clearance of processed fabrics obtained interim relief because the Tribunal found, on a prima facie basis, that penalty under Rule 173Q(a) and Rule 173Q(d) of the Central Excise Rules, 1944 could not be sustained against a supplier of raw materials. That tentative assessment was sufficient to justify full waiver of pre-deposit and stay of recovery pending regular hearing. Case-Laws Central Excise Mon, 30 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116033