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    <title>2006 (5) TMI 320 - CESTAT, CHENNAI</title>
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    <description>Interim protection against recovery was considered appropriate where the impugned demand had been worked out on the basis of reports from the Investigating Officer and the Preventive Unit, while the assessee had placed reconciliation material before the authority that was not independently examined or made available for rebuttal. Pending appeal, conditional relief was granted by staying recovery and waiving the balance pre-deposit, subject to deposit of Rs. 5 lakhs within eight weeks.</description>
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      <description>Interim protection against recovery was considered appropriate where the impugned demand had been worked out on the basis of reports from the Investigating Officer and the Preventive Unit, while the assessee had placed reconciliation material before the authority that was not independently examined or made available for rebuttal. Pending appeal, conditional relief was granted by staying recovery and waiving the balance pre-deposit, subject to deposit of Rs. 5 lakhs within eight weeks.</description>
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