https://www.taxtmi.com/caselaws?id=87296 Waiver of pre-deposit and stay of recovery were granted because the assessee showed a strong prima facie case under Rule 57D(1) of the Central Excise Rules, 1944. The Tribunal noted reliance on earlier decisions treating defective and damaged pieces arising in manufacture as waste and scrap, and found that those rulings supported the assessee's position. It also observed that the lower authorities had not dealt with all contentions and had not passed speaking orders. On that basis, recovery was stayed during the pendency of the appeal. en-us Tue, 23 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87296 Waiver of pre-deposit and stay of recovery were granted because the assessee showed a strong prima facie case under Rule 57D(1) of the Central Excise Rules, 1944. The Tribunal noted reliance on earlier decisions treating defective and damaged pieces arising in manufacture as waste and scrap, and found that those rulings supported the assessee's position. It also observed that the lower authorities had not dealt with all contentions and had not passed speaking orders. On that basis, recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Tue, 23 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87296