https://www.taxtmi.com/caselaws?id=220905 Job-work clearances made under Notification No. 214/86-CE were treated as prima facie eligible for waiver of predeposit and stay of recovery where no omission or commission was attributable to the appellant. The demand arose from an allegation that the supplier had no factory capable of manufacturing the final product, but the appellate findings indicated that any deficiency, if any, lay at the supplier's end and not with the appellant. On that basis, the tribunal found a prima facie case against insisting on immediate deposit and granted waiver of predeposit with stay of recovery pending disposal of the appeal. en-us Tue, 31 Jul 2012 00:00:00 +0530 Sat, 29 Dec 2012 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220905 Job-work clearances made under Notification No. 214/86-CE were treated as prima facie eligible for waiver of predeposit and stay of recovery where no omission or commission was attributable to the appellant. The demand arose from an allegation that the supplier had no factory capable of manufacturing the final product, but the appellate findings indicated that any deficiency, if any, lay at the supplier's end and not with the appellant. On that basis, the tribunal found a prima facie case against insisting on immediate deposit and granted waiver of predeposit with stay of recovery pending disposal of the appeal. Case-Laws Central Excise Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220905