https://www.taxtmi.com/caselaws?id=45421 Where duty had already been paid before removal of the goods and no revenue loss was shown, the alleged default was treated as prima facie technical. The rejection of stay also failed to adequately consider the assessee's prima facie case, prior permission for removal of intermediate goods, and claimed financial hardship. In these circumstances, partial refusal of the stay-cum-waiver request was unsustainable, and recovery of excise duty and penalty was to remain stayed pending the appeal without expressing any view on the merits. en-us Thu, 28 Oct 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45421 Where duty had already been paid before removal of the goods and no revenue loss was shown, the alleged default was treated as prima facie technical. The rejection of stay also failed to adequately consider the assessee's prima facie case, prior permission for removal of intermediate goods, and claimed financial hardship. In these circumstances, partial refusal of the stay-cum-waiver request was unsustainable, and recovery of excise duty and penalty was to remain stayed pending the appeal without expressing any view on the merits. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45421