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2015 (3) TMI 29 - CESTAT CHENNAIWaiver of predeposit of duty - Show cause notice dt. 5.8.2010 was issued to the appellant demanding Central Excise duty on the stock of finished goods as per the balance sheet when compared to ER-1 Returns which is not appropriated by them - Held that:- Since the appellant has already debited the entire duty amount in dispute, they have made out a prima facie case for waiver of interest and penalty. Accordingly, the predeposit of interest and penalty is waived and its recovery is stayed till disposal of the appeal - Stay granted.
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