https://www.taxtmi.com/caselaws?id=107170 On a prima facie view, a dispute over duty and penalties concerned a change in the form of input from coil to sheet, attributed to cutter activity that could have been carried out by either the seller or the purchaser. As the department had not examined the cutter and there was no direct evidence on this critical factual issue, the Tribunal treated the matter as fit for interim relief and waived the pre-deposit of duty and penalties. Recovery was stayed pending disposal of the appeals, reflecting the Tribunal's discretion to grant stay where the factual basis for the demand had not been directly established. en-us Wed, 18 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 12:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107170 On a prima facie view, a dispute over duty and penalties concerned a change in the form of input from coil to sheet, attributed to cutter activity that could have been carried out by either the seller or the purchaser. As the department had not examined the cutter and there was no direct evidence on this critical factual issue, the Tribunal treated the matter as fit for interim relief and waived the pre-deposit of duty and penalties. Recovery was stayed pending disposal of the appeals, reflecting the Tribunal's discretion to grant stay where the factual basis for the demand had not been directly established. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107170