https://www.taxtmi.com/caselaws?id=202553 Where alleged non-compliance with Notification No. 22/2003-C.E. concerning removal of defective goods without duty is in dispute and the factual position is not clear, interim protection need not be vacated outright. The Court held that unconditional continuation of the stay was not appropriate, and balanced the assessee's interest against the Revenue's interest by making the interim relief conditional on furnishing an unconditional bank guarantee. The effect was to preserve stay protection pending the appeal while securing the Revenue through financial security. en-us Mon, 23 Aug 2010 00:00:00 +0530 Mon, 17 Jan 2011 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202553 Where alleged non-compliance with Notification No. 22/2003-C.E. concerning removal of defective goods without duty is in dispute and the factual position is not clear, interim protection need not be vacated outright. The Court held that unconditional continuation of the stay was not appropriate, and balanced the assessee's interest against the Revenue's interest by making the interim relief conditional on furnishing an unconditional bank guarantee. The effect was to preserve stay protection pending the appeal while securing the Revenue through financial security. Case-Laws Central Excise Mon, 23 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202553