https://www.taxtmi.com/caselaws?id=211290 A partial pre-deposit may be directed where the record shows a prima facie case and the revenue can be adequately secured without insisting on full deposit. In this note on clandestine manufacture and clearance of MS ingots, the Tribunal considered the demand to be within the normal limitation period and noted that the penalty on the assessee arose under Rule 25, while the director faced penalty under Rule 26 rather than section 11AC. On that basis, it reduced the pre-deposit, required a limited deposit towards penalty, and remitted the appeals to the Commissioner (Appeals) for disposal on merits after compliance and in accordance with natural justice. en-us Mon, 11 Jul 2011 00:00:00 +0530 Sat, 03 Mar 2012 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211290 A partial pre-deposit may be directed where the record shows a prima facie case and the revenue can be adequately secured without insisting on full deposit. In this note on clandestine manufacture and clearance of MS ingots, the Tribunal considered the demand to be within the normal limitation period and noted that the penalty on the assessee arose under Rule 25, while the director faced penalty under Rule 26 rather than section 11AC. On that basis, it reduced the pre-deposit, required a limited deposit towards penalty, and remitted the appeals to the Commissioner (Appeals) for disposal on merits after compliance and in accordance with natural justice. Case-Laws Central Excise Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211290