https://www.taxtmi.com/caselaws?id=204362 Where the full duty demand had been paid before the show-cause notice, interim protection was granted against recovery of the surviving interest and penalty demands. The absence of any order by the competent officer withdrawing the facility of fortnightly duty payment was relevant, and the claimed inability to avail CENVAT credit did not justify denial of stay. Similar relief was also extended to the penalty imposed on the director, so pre-deposit was waived and recovery stayed for both the assessee and the director in relation to the remaining interest and penalty liabilities. en-us Mon, 09 Aug 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204362 Where the full duty demand had been paid before the show-cause notice, interim protection was granted against recovery of the surviving interest and penalty demands. The absence of any order by the competent officer withdrawing the facility of fortnightly duty payment was relevant, and the claimed inability to avail CENVAT credit did not justify denial of stay. Similar relief was also extended to the penalty imposed on the director, so pre-deposit was waived and recovery stayed for both the assessee and the director in relation to the remaining interest and penalty liabilities. Case-Laws Central Excise Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204362