https://www.taxtmi.com/caselaws?id=207401 Waiver of pre-deposit and stay of recovery were refused where the demand arose from alleged wrongful CENVAT credit on inputs claimed not to have been received in the factory. Investigation material indicated diversion of goods in transit, supported by admissions from the transporter and the actual purchasers at Viramgam, and the absence of consignee copies of transport documents. On that factual basis, the request for waiver was held unmade out and the cited precedent was treated as inapplicable because the factual setting and hardship plea differed. The appellants were directed to pre-deposit Rs. 5 lakhs within eight weeks, with the balance demand stayed only on compliance. en-us Thu, 13 Oct 2011 00:00:00 +0530 Sat, 24 Dec 2016 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207401 Waiver of pre-deposit and stay of recovery were refused where the demand arose from alleged wrongful CENVAT credit on inputs claimed not to have been received in the factory. Investigation material indicated diversion of goods in transit, supported by admissions from the transporter and the actual purchasers at Viramgam, and the absence of consignee copies of transport documents. On that factual basis, the request for waiver was held unmade out and the cited precedent was treated as inapplicable because the factual setting and hardship plea differed. The appellants were directed to pre-deposit Rs. 5 lakhs within eight weeks, with the balance demand stayed only on compliance. Case-Laws Central Excise Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207401