https://www.taxtmi.com/caselaws?id=113553 The Tribunal granted the waiver of pre-deposit and stay of recovery to the appellants in a case concerning the demand of duty on tyres and tubes removed for testing within the factory premises. The appellants had argued that the goods were destroyed during testing and did not reach the accountability stage, citing relevant Trade Notices and a Tribunal decision. The Tribunal found that the appellants had established a prima facie case based on the Trade Notice, leading to the grant of the waiver and stay of recovery, allowing the appeal to proceed. en-us Wed, 09 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113553 The Tribunal granted the waiver of pre-deposit and stay of recovery to the appellants in a case concerning the demand of duty on tyres and tubes removed for testing within the factory premises. The appellants had argued that the goods were destroyed during testing and did not reach the accountability stage, citing relevant Trade Notices and a Tribunal decision. The Tribunal found that the appellants had established a prima facie case based on the Trade Notice, leading to the grant of the waiver and stay of recovery, allowing the appeal to proceed. Case-Laws Central Excise Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113553