https://www.taxtmi.com/caselaws?id=221834 The Tribunal directed various appellants, including SMI Electrowire Pvt. Ltd., its Director, Accountant, transporters, and job workers, to make pre-deposits to safeguard revenue interests during the pendency of appeals related to fraudulent Cenvat credit availed and bogus invoices issued. Failure to comply within eight weeks would result in appeal dismissal. The decision underscores the significance of prima facie evidence and balance of convenience in determining pre-deposit waivers. en-us Thu, 28 Jun 2012 00:00:00 +0530 Tue, 02 Apr 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221834 The Tribunal directed various appellants, including SMI Electrowire Pvt. Ltd., its Director, Accountant, transporters, and job workers, to make pre-deposits to safeguard revenue interests during the pendency of appeals related to fraudulent Cenvat credit availed and bogus invoices issued. Failure to comply within eight weeks would result in appeal dismissal. The decision underscores the significance of prima facie evidence and balance of convenience in determining pre-deposit waivers. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221834