https://www.taxtmi.com/caselaws?id=213255 The tribunal found in favor of the appellants in the case involving alleged short payment of duty and imposition of penalties under Rule 25 of the Central Excise Rules, 2002. It was determined that the appellant had a strong prima facie case, as discounts were passed on to buyers, and there was no actual short payment of duty. As a result, the requirement of pre-deposit of duty demand, interest, and penalty was waived for hearing the appeals against the orders of the Addl. Commissioner and Commissioner (Appeals). The tribunal allowed the stay applications, suspending recovery until the appeals were resolved. en-us Wed, 08 Jun 2011 00:00:00 +0530 Tue, 17 Apr 2012 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213255 The tribunal found in favor of the appellants in the case involving alleged short payment of duty and imposition of penalties under Rule 25 of the Central Excise Rules, 2002. It was determined that the appellant had a strong prima facie case, as discounts were passed on to buyers, and there was no actual short payment of duty. As a result, the requirement of pre-deposit of duty demand, interest, and penalty was waived for hearing the appeals against the orders of the Addl. Commissioner and Commissioner (Appeals). The tribunal allowed the stay applications, suspending recovery until the appeals were resolved. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213255