https://www.taxtmi.com/caselaws?id=124936 The Tribunal granted the applicants' request for waiver of pre-deposit of duty and penalties amounting to Rs. 3,62,31,930 in a Central Excise Act case involving the manufacture of branded Gutka. The Tribunal found discrepancies in the Revenue's evidence, including missing consignee details and lack of panchnama copies. It noted procedural irregularities in witness statements and production capacity evidence. Relying on a previous Tribunal decision, the Tribunal sided with the applicants, waiving the pre-deposit and allowing stay petitions. The Revenue was directed to consider a pending High Court decision in a related case for further action. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 17 Oct 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124936 The Tribunal granted the applicants' request for waiver of pre-deposit of duty and penalties amounting to Rs. 3,62,31,930 in a Central Excise Act case involving the manufacture of branded Gutka. The Tribunal found discrepancies in the Revenue's evidence, including missing consignee details and lack of panchnama copies. It noted procedural irregularities in witness statements and production capacity evidence. Relying on a previous Tribunal decision, the Tribunal sided with the applicants, waiving the pre-deposit and allowing stay petitions. The Revenue was directed to consider a pending High Court decision in a related case for further action. Case-Laws Central Excise Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124936