https://www.taxtmi.com/caselaws?id=116231 Where the assessee showed a strong prima facie case that the cleared items were waste and scrap after use, the Tribunal held that immediate deposit of the disputed duty and penalty was not warranted. The demand had proceeded on the basis that the goods were removed after use and duty was recoverable under the prescribed depreciation formula, but on the facts presented the recovery provision was not shown to justify insisting on full pre-deposit. Full waiver of pre-deposit was granted and the appeal was allowed to proceed without deposit. en-us Tue, 19 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 11:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116231 Where the assessee showed a strong prima facie case that the cleared items were waste and scrap after use, the Tribunal held that immediate deposit of the disputed duty and penalty was not warranted. The demand had proceeded on the basis that the goods were removed after use and duty was recoverable under the prescribed depreciation formula, but on the facts presented the recovery provision was not shown to justify insisting on full pre-deposit. Full waiver of pre-deposit was granted and the appeal was allowed to proceed without deposit. Case-Laws Central Excise Tue, 19 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116231