https://www.taxtmi.com/caselaws?id=95996 A prima facie case for waiver of pre-deposit and stay of recovery was made out where steel was received for job work and semi-finished dies were returned under Rule 57F(3) challans with the benefit of Notification No. 214/86-C.E., pursuant to approval by excise authorities. The commentary notes that, if the activity was in fact not permissible under the rule, the facility should first have been withdrawn and any duty demanded from the principal manufacturer. For the limited purpose of stay, the lower authorities' orders were therefore considered misplaced, and recovery was stayed pending disposal of the appeal. en-us Mon, 16 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95996 A prima facie case for waiver of pre-deposit and stay of recovery was made out where steel was received for job work and semi-finished dies were returned under Rule 57F(3) challans with the benefit of Notification No. 214/86-C.E., pursuant to approval by excise authorities. The commentary notes that, if the activity was in fact not permissible under the rule, the facility should first have been withdrawn and any duty demanded from the principal manufacturer. For the limited purpose of stay, the lower authorities' orders were therefore considered misplaced, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 16 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95996