https://www.taxtmi.com/caselaws?id=85352 A prima facie case was made out for waiver of pre-deposit and stay of recovery where the adjudicating authority failed to deal with a specific plea on the scope of Rule 57Q vis-a-vis Rule 57A. The omission to record findings on that contention was material at the interim stage because the dispute turned on whether goods excluded from Rule 57A could fall within Rule 57Q and its explanation, including the relevance of an earlier Tribunal decision relied on by the appellant. Interim protection was therefore granted pending disposal of the appeal. en-us Tue, 11 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 14:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85352 A prima facie case was made out for waiver of pre-deposit and stay of recovery where the adjudicating authority failed to deal with a specific plea on the scope of Rule 57Q vis-a-vis Rule 57A. The omission to record findings on that contention was material at the interim stage because the dispute turned on whether goods excluded from Rule 57A could fall within Rule 57Q and its explanation, including the relevance of an earlier Tribunal decision relied on by the appellant. Interim protection was therefore granted pending disposal of the appeal. Case-Laws Central Excise Tue, 11 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85352