https://www.taxtmi.com/caselaws?id=154912 In a demand based on alleged clandestine removal inferred from power consumption and valuation of clearances to the assessee's own unit, the interim record did not show the demand to be free from doubt. The computation was linked to transfer of the entire MS ingot production to the White Field unit and to cost of production, while inclusion of alleged clandestine removals would alter total production and reduce the cost per MT. On that footing, the assessee established a prima facie case for waiver of pre-deposit, and recovery of the demanded duty and penalties was stayed pending disposal of the appeals. en-us Fri, 30 Oct 2009 00:00:00 +0530 Fri, 30 Aug 2013 10:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154912 In a demand based on alleged clandestine removal inferred from power consumption and valuation of clearances to the assessee's own unit, the interim record did not show the demand to be free from doubt. The computation was linked to transfer of the entire MS ingot production to the White Field unit and to cost of production, while inclusion of alleged clandestine removals would alter total production and reduce the cost per MT. On that footing, the assessee established a prima facie case for waiver of pre-deposit, and recovery of the demanded duty and penalties was stayed pending disposal of the appeals. Case-Laws Central Excise Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154912