https://www.taxtmi.com/caselaws?id=52868 Waiver of pre-deposit and stay of recovery were granted where the demand rested mainly on discrepancies between private log books and RG-1 records, without corroborative evidence of clandestine manufacture or removal. The Tribunal noted the absence of proof of unaccounted raw material procurement, excess electricity consumption, sale proceeds, buyers, transporters, statements from responsible officers, or seizure, and treated these missing links as material to the prima facie case. As the allegation was unsupported by independent investigation, the assessees were found entitled to interim relief pending disposal of the appeal. en-us Thu, 06 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52868 Waiver of pre-deposit and stay of recovery were granted where the demand rested mainly on discrepancies between private log books and RG-1 records, without corroborative evidence of clandestine manufacture or removal. The Tribunal noted the absence of proof of unaccounted raw material procurement, excess electricity consumption, sale proceeds, buyers, transporters, statements from responsible officers, or seizure, and treated these missing links as material to the prima facie case. As the allegation was unsupported by independent investigation, the assessees were found entitled to interim relief pending disposal of the appeal. Case-Laws Central Excise Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52868