https://www.taxtmi.com/caselaws?id=118539 In a stay application, the Tribunal found no prima facie case for full waiver of pre-deposit because the Commissioner's findings of a front-company arrangement, common infrastructure and financial support, and clearance of hydrogen gas at nominal rates were not displaced by tangible evidence. Relying on the earlier Supreme Court ruling on the same business pattern and the apparent applicability of denial of SSI exemption, the Tribunal held that interim relief could be granted only on a limited basis. It directed pre-deposit of 50% of the confirmed duty and 50% of the penalties, with recovery of the balance stayed on compliance. en-us Thu, 27 Apr 2006 00:00:00 +0530 Wed, 04 Jul 2012 10:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118539 In a stay application, the Tribunal found no prima facie case for full waiver of pre-deposit because the Commissioner's findings of a front-company arrangement, common infrastructure and financial support, and clearance of hydrogen gas at nominal rates were not displaced by tangible evidence. Relying on the earlier Supreme Court ruling on the same business pattern and the apparent applicability of denial of SSI exemption, the Tribunal held that interim relief could be granted only on a limited basis. It directed pre-deposit of 50% of the confirmed duty and 50% of the penalties, with recovery of the balance stayed on compliance. Case-Laws Central Excise Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118539