https://www.taxtmi.com/caselaws?id=114950 The Tribunal granted the appellant's request for waiver of pre-deposit of duty amount and penalty amount, ruling in favor of classifying the mis-rolls as waste and scrap under Section 7204.90. Despite the Commissioner's disagreement, the Tribunal found merit in the appellant's arguments, considering the need for remelting and inability to reuse the mis-rolls as semi-finished goods. The decision acknowledged the complexity of the classification issue and the recurring liability, leading to a full waiver of pre-deposit and a stay on the recovery of the amounts. Further hearings were scheduled to address the matter. en-us Tue, 25 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 15:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114950 The Tribunal granted the appellant's request for waiver of pre-deposit of duty amount and penalty amount, ruling in favor of classifying the mis-rolls as waste and scrap under Section 7204.90. Despite the Commissioner's disagreement, the Tribunal found merit in the appellant's arguments, considering the need for remelting and inability to reuse the mis-rolls as semi-finished goods. The decision acknowledged the complexity of the classification issue and the recurring liability, leading to a full waiver of pre-deposit and a stay on the recovery of the amounts. Further hearings were scheduled to address the matter. Case-Laws Central Excise Tue, 25 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114950