https://www.taxtmi.com/caselaws?id=119288 Pre-deposit of duty and penalty was waived and recovery stayed where the demand related to clearances in 2002-03, while the sales tax abatement scheme relied on covered sales from 1997 to 2000. The mismatch in periods was treated as a serious prima facie infirmity. The scheme was also understood as permitting collection of sales tax at the full rate, with abatement functioning as a subsidy linked to deferred payment. On that basis, the assessee was found to have established a prima facie case against immediate duty recovery at the stay stage. en-us Thu, 10 Aug 2006 00:00:00 +0530 Tue, 10 Jul 2012 12:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119288 Pre-deposit of duty and penalty was waived and recovery stayed where the demand related to clearances in 2002-03, while the sales tax abatement scheme relied on covered sales from 1997 to 2000. The mismatch in periods was treated as a serious prima facie infirmity. The scheme was also understood as permitting collection of sales tax at the full rate, with abatement functioning as a subsidy linked to deferred payment. On that basis, the assessee was found to have established a prima facie case against immediate duty recovery at the stay stage. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119288