https://www.taxtmi.com/caselaws?id=238040 At the stay stage, the Tribunal held that a prima facie case existed for complete waiver of predeposit and for stay of recovery where the record did not show that incentive amounts were collected and represented as duty under the Central Excise framework. It noted that duty was shown in the gate passes, the incentive amount was retained for repayment of loans used to set up the unit, and an earlier decision on identical facts had already favoured the assessee. Interim relief was therefore granted and recovery of the demand remained stayed pending disposal of the appeal. en-us Thu, 29 Aug 2013 00:00:00 +0530 Tue, 15 Oct 2013 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238040 At the stay stage, the Tribunal held that a prima facie case existed for complete waiver of predeposit and for stay of recovery where the record did not show that incentive amounts were collected and represented as duty under the Central Excise framework. It noted that duty was shown in the gate passes, the incentive amount was retained for repayment of loans used to set up the unit, and an earlier decision on identical facts had already favoured the assessee. Interim relief was therefore granted and recovery of the demand remained stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238040