https://www.taxtmi.com/caselaws?id=93202 In a stay application arising from a demand under Rule 173H, the tribunal examined whether the appellants had shown a prima facie case for complete waiver of pre-deposit. The record indicated that defective goods were dismantled, parts replaced, and the goods reassembled, making it arguable whether the process was repair of the original goods or manufacture of fresh goods, with the original identity appearing lost. As the issue could not be resolved conclusively at the stay stage and the applicants were absent, complete waiver was not justified. The appellants were required to deposit the entire duty for hearing of the appeal, while deposit of penalty was waived and its recovery stayed. en-us Thu, 02 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 10:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93202 In a stay application arising from a demand under Rule 173H, the tribunal examined whether the appellants had shown a prima facie case for complete waiver of pre-deposit. The record indicated that defective goods were dismantled, parts replaced, and the goods reassembled, making it arguable whether the process was repair of the original goods or manufacture of fresh goods, with the original identity appearing lost. As the issue could not be resolved conclusively at the stay stage and the applicants were absent, complete waiver was not justified. The appellants were required to deposit the entire duty for hearing of the appeal, while deposit of penalty was waived and its recovery stayed. Case-Laws Central Excise Thu, 02 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93202