https://www.taxtmi.com/caselaws?id=117246 Pre-deposit of a composite penalty was waived where the confiscated goods were not prima facie shown to be imported goods, weakening the Customs Act basis for the levy. The Tribunal treated the penalty as a consolidated levy linked to both the Cenvat Credit Rules and Customs provisions, and noted that no separate penalty was shown under the Central Excise Rules alone. On that prima facie assessment, the Tribunal dispensed with pre-deposit and stayed recovery pending appeal. en-us Fri, 20 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117246 Pre-deposit of a composite penalty was waived where the confiscated goods were not prima facie shown to be imported goods, weakening the Customs Act basis for the levy. The Tribunal treated the penalty as a consolidated levy linked to both the Cenvat Credit Rules and Customs provisions, and noted that no separate penalty was shown under the Central Excise Rules alone. On that prima facie assessment, the Tribunal dispensed with pre-deposit and stayed recovery pending appeal. Case-Laws Central Excise Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117246