https://www.taxtmi.com/caselaws?id=125562 CESTAT Ahmedabad held that, for appeals against penalties imposed under the Customs Act, 1962 and the Central Excise Rules, 2002, the appellants had shown a prima facie case for waiver of pre-deposit where the Revenue's own case was that only paper entries were made and no physical receipt or dealing in goods occurred. On that basis, the Larger Bench ruling cited by the appellants was found applicable at the interim stage. The condition of pre-deposit of penalties was therefore dispensed with, and recovery of the penalties was stayed pending disposal of the appeals. en-us Wed, 17 Jun 2009 00:00:00 +0530 Fri, 26 Oct 2012 13:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125562 CESTAT Ahmedabad held that, for appeals against penalties imposed under the Customs Act, 1962 and the Central Excise Rules, 2002, the appellants had shown a prima facie case for waiver of pre-deposit where the Revenue's own case was that only paper entries were made and no physical receipt or dealing in goods occurred. On that basis, the Larger Bench ruling cited by the appellants was found applicable at the interim stage. The condition of pre-deposit of penalties was therefore dispensed with, and recovery of the penalties was stayed pending disposal of the appeals. Case-Laws Customs Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125562