https://www.taxtmi.com/caselaws?id=212219 Waiver of pre-deposit was justified where the stock register, not disputed for authenticity, showed availability of marble slabs on 1-3-2006 and the declaration filed on 3-3-2006 recorded the opening stock as at midnight of 28-2-2006/1-3-2006. On that material, the appellant established a strong prima facie case that goods manufactured before levy but cleared after levy were not chargeable to duty. The requirement to deposit duty, interest and penalty was therefore waived, and recovery was stayed pending disposal of the appeal. en-us Thu, 28 Apr 2011 00:00:00 +0530 Mon, 02 Apr 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212219 Waiver of pre-deposit was justified where the stock register, not disputed for authenticity, showed availability of marble slabs on 1-3-2006 and the declaration filed on 3-3-2006 recorded the opening stock as at midnight of 28-2-2006/1-3-2006. On that material, the appellant established a strong prima facie case that goods manufactured before levy but cleared after levy were not chargeable to duty. The requirement to deposit duty, interest and penalty was therefore waived, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212219