https://www.taxtmi.com/caselaws?id=117396 Section 11D was treated as prima facie inapplicable where goods were manufactured on job-work basis and cleared to merchant-manufacturers without sale of goods. On that factual footing, the Tribunal applied the cited Apex Court principle and dispensed with the directed pre-deposit for stay purposes. Recovery was stayed pending appeal because the clearances were treated as removals not involving sale under Rule 173C(1). en-us Mon, 23 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 13:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117396 Section 11D was treated as prima facie inapplicable where goods were manufactured on job-work basis and cleared to merchant-manufacturers without sale of goods. On that factual footing, the Tribunal applied the cited Apex Court principle and dispensed with the directed pre-deposit for stay purposes. Recovery was stayed pending appeal because the clearances were treated as removals not involving sale under Rule 173C(1). Case-Laws Central Excise Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117396