https://www.taxtmi.com/caselaws?id=238392 The Tribunal granted the appellant's stay application, setting aside duty demand, interest, and penalty imposition until the final appeal decision. The decision favored the appellant based on the argument that the goods were returned due to quality rejection, supported by evidence, and the lack of conclusive proof linking the returned goods to those cleared for export under ARE-1. The Tribunal found a prima facie case in favor of the appellant, waiving the pre-deposit requirement and staying the recovery during the appeal process. en-us Tue, 06 Aug 2013 00:00:00 +0530 Tue, 22 Oct 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238392 The Tribunal granted the appellant's stay application, setting aside duty demand, interest, and penalty imposition until the final appeal decision. The decision favored the appellant based on the argument that the goods were returned due to quality rejection, supported by evidence, and the lack of conclusive proof linking the returned goods to those cleared for export under ARE-1. The Tribunal found a prima facie case in favor of the appellant, waiving the pre-deposit requirement and staying the recovery during the appeal process. Case-Laws Central Excise Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238392