https://www.taxtmi.com/caselaws?id=237409 Clearances under the Served from India Scheme were treated as having prima facie legal support for not amounting to exempt clearances under Notification No. 34/2006-C.E., so the demand for reversal or payment of 10% of the goods' value was not shown to be clearly sustainable at the interim stage. Relying on the earlier view of the Bangalore Bench, the Tribunal found that the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery. Interim protection was granted, and further pre-deposit of duty and penalty was waived pending final disposal of the appeal. en-us Tue, 14 Jun 2011 00:00:00 +0530 Fri, 27 Sep 2013 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237409 Clearances under the Served from India Scheme were treated as having prima facie legal support for not amounting to exempt clearances under Notification No. 34/2006-C.E., so the demand for reversal or payment of 10% of the goods' value was not shown to be clearly sustainable at the interim stage. Relying on the earlier view of the Bangalore Bench, the Tribunal found that the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery. Interim protection was granted, and further pre-deposit of duty and penalty was waived pending final disposal of the appeal. Case-Laws Central Excise Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237409