https://www.taxtmi.com/caselaws?id=107486 At the stay stage, the Tribunal examined whether the appellants had shown a strong prima facie case and balance of convenience to justify waiver of pre-deposit and stay of recovery. One view held that the contention that the process did not amount to manufacture could not be rejected interlocutorily, and that prior Tribunal decisions on conversion of rods into wires supported the assessee; the demand was therefore not shown prima facie sustainable. Another view found the case for full waiver insufficient. The third Member agreed with granting early hearing and full waiver. By majority, full waiver of pre-deposit and stay of recovery were granted pending final hearing. en-us Tue, 07 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107486 At the stay stage, the Tribunal examined whether the appellants had shown a strong prima facie case and balance of convenience to justify waiver of pre-deposit and stay of recovery. One view held that the contention that the process did not amount to manufacture could not be rejected interlocutorily, and that prior Tribunal decisions on conversion of rods into wires supported the assessee; the demand was therefore not shown prima facie sustainable. Another view found the case for full waiver insufficient. The third Member agreed with granting early hearing and full waiver. By majority, full waiver of pre-deposit and stay of recovery were granted pending final hearing. Case-Laws Central Excise Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107486