https://www.taxtmi.com/caselaws?id=126365 Penalties imposed under Rule 27 of the Central Excise Rules, 1944 were subject to interim relief because the rule carries a maximum penalty of Rs. 5,000 and the applicants showed a strong prima facie case. The main demand relating to denial of CENVAT credit and refund of export benefits had already been dropped by the adjudicating authority after review of the evidence. On that basis, pre-deposit of the penalties was waived and recovery was stayed during pendency of the appeals. en-us Thu, 07 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 09:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126365 Penalties imposed under Rule 27 of the Central Excise Rules, 1944 were subject to interim relief because the rule carries a maximum penalty of Rs. 5,000 and the applicants showed a strong prima facie case. The main demand relating to denial of CENVAT credit and refund of export benefits had already been dropped by the adjudicating authority after review of the evidence. On that basis, pre-deposit of the penalties was waived and recovery was stayed during pendency of the appeals. Case-Laws Central Excise Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126365