https://www.taxtmi.com/caselaws?id=244124 Pre-deposit relief in stock-related penalty appeals depended on the extent of variation between declared and allegedly excess finished goods when stock was determined on an average-weight basis. A discrepancy of about 25% was treated as too large to be explained by estimation methods, supporting a prima facie case of unaccounted stock and justifying confiscation and penalty at the stay stage. By contrast, variations below 5% were treated as marginal and capable of arising from the sampling method, so the allegation of non-accounted finished goods was not sustained for those appellants at the stay stage. Pre-deposit and recovery were therefore waived and stayed for three appellants, while partial deposit was required from the appellant with the larger excess. en-us Tue, 08 Oct 2013 00:00:00 +0530 Wed, 19 Feb 2014 06:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244124 Pre-deposit relief in stock-related penalty appeals depended on the extent of variation between declared and allegedly excess finished goods when stock was determined on an average-weight basis. A discrepancy of about 25% was treated as too large to be explained by estimation methods, supporting a prima facie case of unaccounted stock and justifying confiscation and penalty at the stay stage. By contrast, variations below 5% were treated as marginal and capable of arising from the sampling method, so the allegation of non-accounted finished goods was not sustained for those appellants at the stay stage. Pre-deposit and recovery were therefore waived and stayed for three appellants, while partial deposit was required from the appellant with the larger excess. Case-Laws Central Excise Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244124