https://www.taxtmi.com/caselaws?id=154873 A prima facie case for waiver of pre-deposit was found where duty had been paid under one excise head and the alleged short payment arose under another head, with reliance on a departmental circular permitting transfer of balance in the PLA to a different minor head when duty was withdrawn. On those materials, interim relief was granted and recovery of the adjudged dues was stayed pending appeal. en-us Thu, 24 Sep 2009 00:00:00 +0530 Thu, 29 Aug 2013 10:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154873 A prima facie case for waiver of pre-deposit was found where duty had been paid under one excise head and the alleged short payment arose under another head, with reliance on a departmental circular permitting transfer of balance in the PLA to a different minor head when duty was withdrawn. On those materials, interim relief was granted and recovery of the adjudged dues was stayed pending appeal. Case-Laws Central Excise Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154873