https://www.taxtmi.com/caselaws?id=234680 Waiver of pre-deposit and stay of recovery pending appeal may be granted where the appellant shows a prima facie case and the dispute remains unsettled on interim review. Here, the goods were stated to have been entered in the RG-1 register and later used in manufacture of other goods cleared on payment of duty, while the controversy also raised classification issues and the question of any deliberate intention to evade duty. On those facts, the seizure and proposed consequences could not be treated as conclusively established at the interim stage, and the requirement of full pre-deposit was waived with recovery stayed during the appeal. en-us Fri, 04 May 2012 00:00:00 +0530 Sat, 22 Jun 2013 20:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234680 Waiver of pre-deposit and stay of recovery pending appeal may be granted where the appellant shows a prima facie case and the dispute remains unsettled on interim review. Here, the goods were stated to have been entered in the RG-1 register and later used in manufacture of other goods cleared on payment of duty, while the controversy also raised classification issues and the question of any deliberate intention to evade duty. On those facts, the seizure and proposed consequences could not be treated as conclusively established at the interim stage, and the requirement of full pre-deposit was waived with recovery stayed during the appeal. Case-Laws Central Excise Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234680