https://www.taxtmi.com/caselaws?id=103830 Waiver of pre-deposit and stay of recovery pending appeal were considered on a prima facie assessment of a Modvat credit dispute relating to broken bottles under Rule 57D. The claimed breakage rate of 65% to 70% was viewed as unusually high, and the contention that poor bottle quality brought the loss within Rule 57D was not found sufficiently persuasive at the interim stage. Complete waiver of pre-deposit was therefore declined, but further deposit was directed only as a condition for stay. The balance duty and the entire penalty were waived, and recovery of those amounts was stayed pending final disposal of the appeal. en-us Fri, 14 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103830 Waiver of pre-deposit and stay of recovery pending appeal were considered on a prima facie assessment of a Modvat credit dispute relating to broken bottles under Rule 57D. The claimed breakage rate of 65% to 70% was viewed as unusually high, and the contention that poor bottle quality brought the loss within Rule 57D was not found sufficiently persuasive at the interim stage. Complete waiver of pre-deposit was therefore declined, but further deposit was directed only as a condition for stay. The balance duty and the entire penalty were waived, and recovery of those amounts was stayed pending final disposal of the appeal. Case-Laws Central Excise Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103830