https://www.taxtmi.com/caselaws?id=115818 On clearances of inputs on reversal of credit under Rule 57AB(1)(b) of the Central Excise Rules, insistence on pre-deposit was held unjustified where an earlier decision on the same issue had already favoured the assessee and the amended provision did not materially change the legal position. The Larger Bench ruling cited by the assessee was treated as continuing to have prima facie application because no material difference was found in the treatment of inputs removed on payment of duty. The pre-deposit direction was therefore set aside and the appeal remanded for fresh disposal on merits after hearing both sides. en-us Thu, 09 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115818 On clearances of inputs on reversal of credit under Rule 57AB(1)(b) of the Central Excise Rules, insistence on pre-deposit was held unjustified where an earlier decision on the same issue had already favoured the assessee and the amended provision did not materially change the legal position. The Larger Bench ruling cited by the assessee was treated as continuing to have prima facie application because no material difference was found in the treatment of inputs removed on payment of duty. The pre-deposit direction was therefore set aside and the appeal remanded for fresh disposal on merits after hearing both sides. Case-Laws Central Excise Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115818