https://www.taxtmi.com/caselaws?id=119171 CESTAT, Mumbai held in a stay context that a manufacturing unit had not made out a prima facie case for total waiver of pre-deposit where records, statements and invoices indicated diversion of duty-free and indigenous raw materials, manipulation of statutory records, and fictitious clearances against advance licences/AROs. The unit was directed to make partial pre-deposit of duty, and its Special Power of Attorney holder and authorised signatory were also required to pre-deposit penalty because prima facie involvement in record maintenance and clearance documentation was shown. By contrast, penalties on persons who allegedly arranged fake advance licences/AROs were stayed in full, as the dispute was treated as a paper transaction without physical dealing with goods. en-us Thu, 04 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119171 CESTAT, Mumbai held in a stay context that a manufacturing unit had not made out a prima facie case for total waiver of pre-deposit where records, statements and invoices indicated diversion of duty-free and indigenous raw materials, manipulation of statutory records, and fictitious clearances against advance licences/AROs. The unit was directed to make partial pre-deposit of duty, and its Special Power of Attorney holder and authorised signatory were also required to pre-deposit penalty because prima facie involvement in record maintenance and clearance documentation was shown. By contrast, penalties on persons who allegedly arranged fake advance licences/AROs were stayed in full, as the dispute was treated as a paper transaction without physical dealing with goods. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119171