https://www.taxtmi.com/caselaws?id=54604 The Tribunal waived the pre-deposit of duties and penalties for the appeal hearing, allowing the stay petitions, as the applicants successfully argued that they used valid duty paying documents despite the lack of ST-XXVI forms. The Revenue's emphasis on the importance of these forms was countered by the applicants' assertion that they had received goods from reputable sources with proper duty payment records, and no enquiries were made from the suppliers. The demand solely based on Sales Tax forms was not deemed sufficient without further investigation into the actual input receipt process. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54604 The Tribunal waived the pre-deposit of duties and penalties for the appeal hearing, allowing the stay petitions, as the applicants successfully argued that they used valid duty paying documents despite the lack of ST-XXVI forms. The Revenue's emphasis on the importance of these forms was countered by the applicants' assertion that they had received goods from reputable sources with proper duty payment records, and no enquiries were made from the suppliers. The demand solely based on Sales Tax forms was not deemed sufficient without further investigation into the actual input receipt process. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54604