https://www.taxtmi.com/caselaws?id=120655 At the prima facie stage, the Tribunal considered whether pre-deposit and recovery should be waived in appeals involving alleged misuse of CT-3 certificates and diversion of duty-free goods. It found that the Revenue's demand could not be upheld interimly where the record suggested the goods may not have reached the consignee units and the re-warehousing documents were alleged to be forged. Because the duty demand was not prima facie sustainable against the appellants, the consequential penalties and interest also did not justify a pre-deposit direction, and recovery was stayed pending disposal of the appeals. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 29 Jun 2016 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120655 At the prima facie stage, the Tribunal considered whether pre-deposit and recovery should be waived in appeals involving alleged misuse of CT-3 certificates and diversion of duty-free goods. It found that the Revenue's demand could not be upheld interimly where the record suggested the goods may not have reached the consignee units and the re-warehousing documents were alleged to be forged. Because the duty demand was not prima facie sustainable against the appellants, the consequential penalties and interest also did not justify a pre-deposit direction, and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120655