https://www.taxtmi.com/caselaws?id=122882 In a stay application before CESTAT, the tribunal found a prima facie case for waiver of balance pre-deposit where the duty demand was largely based on reconstructed computer data and the admissibility of the printouts was seriously questioned under the statutory conditions for electronic evidence. It also noted material disputes on alleged raw material receipt, cash flow, production capacity and the absence of corresponding cash seizure, while considering the financial hardship already demonstrated by amounts deposited during investigation. On that basis, recovery was stayed and the balance duty and penalties were waived pending disposal of the appeals. en-us Wed, 07 Nov 2007 00:00:00 +0530 Fri, 22 Sep 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122882 In a stay application before CESTAT, the tribunal found a prima facie case for waiver of balance pre-deposit where the duty demand was largely based on reconstructed computer data and the admissibility of the printouts was seriously questioned under the statutory conditions for electronic evidence. It also noted material disputes on alleged raw material receipt, cash flow, production capacity and the absence of corresponding cash seizure, while considering the financial hardship already demonstrated by amounts deposited during investigation. On that basis, recovery was stayed and the balance duty and penalties were waived pending disposal of the appeals. Case-Laws Central Excise Wed, 07 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122882