https://www.taxtmi.com/caselaws?id=238215 At the stay stage, a strong prima facie case of clandestine manufacture and clearance of pan masala can justify denial of complete waiver of pre-deposit. The Tribunal treated departmental material, including unretracted statements recorded under section 14 of the Central Excise Act, 1944, as having evidentiary value for interim purposes, and noted that duty liability under Rule 18 of the Pan Masala Packing Machines Rules, 2008 may arise where packing machines are installed in the factory premises, even if their operational status is disputed. In view of revenue interest, substantial deposit was directed and full waiver was declined. en-us Mon, 19 Aug 2013 00:00:00 +0530 Fri, 18 Oct 2013 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238215 At the stay stage, a strong prima facie case of clandestine manufacture and clearance of pan masala can justify denial of complete waiver of pre-deposit. The Tribunal treated departmental material, including unretracted statements recorded under section 14 of the Central Excise Act, 1944, as having evidentiary value for interim purposes, and noted that duty liability under Rule 18 of the Pan Masala Packing Machines Rules, 2008 may arise where packing machines are installed in the factory premises, even if their operational status is disputed. In view of revenue interest, substantial deposit was directed and full waiver was declined. Case-Laws Central Excise Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238215