https://www.taxtmi.com/caselaws?id=118744 At the stay stage, cigarettes allegedly lost by theft were not treated on a prima facie basis as clandestinely removed with intent to evade duty. The police had intercepted a van carrying the cigarettes and initiated investigation, but that factual setting did not justify equating the alleged theft with wilful evasion for pre-deposit purposes. Waiver of pre-deposit was therefore granted and recovery was stayed pending disposal of the appeal. en-us Wed, 13 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118744 At the stay stage, cigarettes allegedly lost by theft were not treated on a prima facie basis as clandestinely removed with intent to evade duty. The police had intercepted a van carrying the cigarettes and initiated investigation, but that factual setting did not justify equating the alleged theft with wilful evasion for pre-deposit purposes. Waiver of pre-deposit was therefore granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118744