https://www.taxtmi.com/caselaws?id=240113 Interim relief in the form of waiver of the balance pre-deposit was declined because the material from investigation showed a strong prima facie case of fraudulent Cenvat credit availment on paper invoices and clandestine removal of finished goods without duty payment. Statements, records and recovered slips were treated as sufficient to show that the balance of convenience favoured the Revenue, and no financial hardship was demonstrated. Partial pre-deposit was therefore directed, with the balance duty, penalty and co-noticee penalties waived and recovery stayed only upon compliance with the deposit condition. en-us Mon, 23 Sep 2013 00:00:00 +0530 Tue, 26 Nov 2013 08:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240113 Interim relief in the form of waiver of the balance pre-deposit was declined because the material from investigation showed a strong prima facie case of fraudulent Cenvat credit availment on paper invoices and clandestine removal of finished goods without duty payment. Statements, records and recovered slips were treated as sufficient to show that the balance of convenience favoured the Revenue, and no financial hardship was demonstrated. Partial pre-deposit was therefore directed, with the balance duty, penalty and co-noticee penalties waived and recovery stayed only upon compliance with the deposit condition. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240113