https://www.taxtmi.com/caselaws?id=202995 Pre-deposit of penalty was waived and recovery stayed pending disposal of the appeals where the penalty rested on an unresolved allegation that clearances of units had to be clubbed for SSI exemption purposes, leading to alleged removal of excisable goods without duty and without Central Excise compliance. Because the foundational show cause notice on clubbing and duty demand was still awaiting adjudication, the penalty proceedings were treated as premature for interim enforcement. Substantial payment made during investigation also supported interim protection. en-us Tue, 25 May 2010 00:00:00 +0530 Wed, 02 Mar 2011 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202995 Pre-deposit of penalty was waived and recovery stayed pending disposal of the appeals where the penalty rested on an unresolved allegation that clearances of units had to be clubbed for SSI exemption purposes, leading to alleged removal of excisable goods without duty and without Central Excise compliance. Because the foundational show cause notice on clubbing and duty demand was still awaiting adjudication, the penalty proceedings were treated as premature for interim enforcement. Substantial payment made during investigation also supported interim protection. Case-Laws Central Excise Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202995