https://www.taxtmi.com/caselaws?id=90685 Prima facie entitlement to exemption under Notification No. 202/88, and the duty-paid character of the disputed re-rolling materials, was treated as an arguable issue for purposes of pre-deposit and stay. The Tribunal noted that the contest over whether the goods were waste and scrap or duty-paid re-rollable inputs required examination at the regular hearing, so the applicants had made out a sufficient case for interim relief. Partial waiver of pre-deposit was therefore granted, and recovery of the balance demand and penalty was stayed subject to compliance with the directed deposits. en-us Tue, 08 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90685 Prima facie entitlement to exemption under Notification No. 202/88, and the duty-paid character of the disputed re-rolling materials, was treated as an arguable issue for purposes of pre-deposit and stay. The Tribunal noted that the contest over whether the goods were waste and scrap or duty-paid re-rollable inputs required examination at the regular hearing, so the applicants had made out a sufficient case for interim relief. Partial waiver of pre-deposit was therefore granted, and recovery of the balance demand and penalty was stayed subject to compliance with the directed deposits. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90685