https://www.taxtmi.com/caselaws?id=126637 Delay in filing the appeal was condoned on the basis of sufficient cause, where the appellant explained that the officer handling Central Excise work was on leave and senior management was engaged with railway wagon operations. On the merits of interim relief, the appellant established a prima facie case for waiver of pre-deposit and stay of recovery. The disputed valuation issues included duty on waste and scrap generated in manufacture, treatment of scrap and pontoons as cum-duty value, and computation of differential duty on fabricated iron and steel items using CAS-4 cost data under Rule 8. Interim protection against pre-deposit and recovery was therefore granted pending final hearing. en-us Fri, 24 Apr 2009 00:00:00 +0530 Tue, 04 Dec 2012 11:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126637 Delay in filing the appeal was condoned on the basis of sufficient cause, where the appellant explained that the officer handling Central Excise work was on leave and senior management was engaged with railway wagon operations. On the merits of interim relief, the appellant established a prima facie case for waiver of pre-deposit and stay of recovery. The disputed valuation issues included duty on waste and scrap generated in manufacture, treatment of scrap and pontoons as cum-duty value, and computation of differential duty on fabricated iron and steel items using CAS-4 cost data under Rule 8. Interim protection against pre-deposit and recovery was therefore granted pending final hearing. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126637