https://www.taxtmi.com/caselaws?id=236701 Interim waiver of pre-deposit depends on a prima facie case, and full stay is not warranted where concrete material supports part of the duty demand. The tribunal found that allegations relating to diversion of duty-free inputs to another concern were backed by register entries and corroborative statements, so no complete waiver was justified on that component. At the same time, demands linked to transfer of duty-free inputs and scrap to a 100% EOU unit, which could procure inputs against CT-3 certificates, did not require full pre-deposit at the interim stage. Partial relief was therefore granted, with conditional deposit and stay of recovery pending final appeal. en-us Mon, 15 Apr 2013 00:00:00 +0530 Thu, 05 Sep 2013 13:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236701 Interim waiver of pre-deposit depends on a prima facie case, and full stay is not warranted where concrete material supports part of the duty demand. The tribunal found that allegations relating to diversion of duty-free inputs to another concern were backed by register entries and corroborative statements, so no complete waiver was justified on that component. At the same time, demands linked to transfer of duty-free inputs and scrap to a 100% EOU unit, which could procure inputs against CT-3 certificates, did not require full pre-deposit at the interim stage. Partial relief was therefore granted, with conditional deposit and stay of recovery pending final appeal. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236701