https://www.taxtmi.com/caselaws?id=114303 In a waiver-of-pre-deposit dispute, sludge, waste and scrap cleared without duty were treated as prima facie non-excisable or not marketable, and some scrap was noted as possibly not arising from any manufacturing process. The note also records that limitation and the applicability of the extended period required consideration. On these facts, a strong prima facie case was said to justify interim protection, with waiver of pre-deposit of duty and penalty and stay of recovery. en-us Fri, 23 Apr 2004 00:00:00 +0530 Mon, 14 May 2012 15:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114303 In a waiver-of-pre-deposit dispute, sludge, waste and scrap cleared without duty were treated as prima facie non-excisable or not marketable, and some scrap was noted as possibly not arising from any manufacturing process. The note also records that limitation and the applicability of the extended period required consideration. On these facts, a strong prima facie case was said to justify interim protection, with waiver of pre-deposit of duty and penalty and stay of recovery. Case-Laws Central Excise Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114303