https://www.taxtmi.com/caselaws?id=128307 In stay proceedings, waiver of pre-deposit may be justified where the record prima facie supports receipt of goods under dealer invoices, payment by account payee cheque, statutory entries, and use in manufacture, and no direct material shows non-movement of goods or suppression. On that basis, denial of Modvat credit was not required to be secured at the interim stage, and the limitation objection was prima facie sustainable. Penalties under Rule 26 likewise require prima facie material showing the necessary involvement in transportation or sale of goods liable to confiscation; where those ingredients are not shown, pre-deposit of penalty may also be dispensed with. en-us Wed, 05 Aug 2009 00:00:00 +0530 Mon, 01 Apr 2013 10:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128307 In stay proceedings, waiver of pre-deposit may be justified where the record prima facie supports receipt of goods under dealer invoices, payment by account payee cheque, statutory entries, and use in manufacture, and no direct material shows non-movement of goods or suppression. On that basis, denial of Modvat credit was not required to be secured at the interim stage, and the limitation objection was prima facie sustainable. Penalties under Rule 26 likewise require prima facie material showing the necessary involvement in transportation or sale of goods liable to confiscation; where those ingredients are not shown, pre-deposit of penalty may also be dispensed with. Case-Laws Central Excise Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128307