https://www.taxtmi.com/caselaws?id=54636 Pre-deposit of penalties under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 was waived and recovery was stayed pending disposal of the appeals because a strong prima facie case was made out. The provision concerned wilful passing of ineligible credit with intent to defraud revenue, but the record showed the appellant was a second stage dealer and invoices during the relevant period were subject to partial physical control with authentication by the jurisdictional Superintendent. In that setting, it was considered unlikely that the invoices could have been authenticated without verification of records, and the retraction during cross-examination was not treated as an afterthought defeating interim protection. en-us Tue, 18 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54636 Pre-deposit of penalties under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 was waived and recovery was stayed pending disposal of the appeals because a strong prima facie case was made out. The provision concerned wilful passing of ineligible credit with intent to defraud revenue, but the record showed the appellant was a second stage dealer and invoices during the relevant period were subject to partial physical control with authentication by the jurisdictional Superintendent. In that setting, it was considered unlikely that the invoices could have been authenticated without verification of records, and the retraction during cross-examination was not treated as an afterthought defeating interim protection. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54636