https://www.taxtmi.com/caselaws?id=114303 Waiver of pre-deposit may be justified where sludge, waste and scrap cleared without duty are prima facie non-excisable, not marketable, or not generated through a manufacturing process. Sludge may be treated as non-excisable under the relevant Board circular. Sale alone does not establish marketability of waste or scrap, and scrap arising from packing material or capital goods may fall outside the demand where it lacks excisable character. Limitation and the extended-period issue also require consideration. A strong prima facie challenge to excisability, marketability or the basis of the demand supports interim waiver of duty and penalty pre-deposit 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 Waiver of pre-deposit may be justified where sludge, waste and scrap cleared without duty are prima facie non-excisable, not marketable, or not generated through a manufacturing process. Sludge may be treated as non-excisable under the relevant Board circular. Sale alone does not establish marketability of waste or scrap, and scrap arising from packing material or capital goods may fall outside the demand where it lacks excisable character. Limitation and the extended-period issue also require consideration. A strong prima facie challenge to excisability, marketability or the basis of the demand supports interim waiver of duty and penalty pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114303