https://www.taxtmi.com/caselaws?id=239059 Waiver of pre-deposit and stay of recovery may be granted where records correlate auctioned inputs with their part numbers, unit values, book values and sale prices, and the department neither addresses that evidence nor proves that written-off inputs differed from auctioned inputs. For the relevant period, duty on inputs cleared as such was payable on transaction value. The appellant therefore established a prima facie case, resulting in waiver of pre-deposit and stay of recovery pending appeal. en-us Tue, 16 Jul 2013 00:00:00 +0530 Sat, 02 Nov 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239059 Waiver of pre-deposit and stay of recovery may be granted where records correlate auctioned inputs with their part numbers, unit values, book values and sale prices, and the department neither addresses that evidence nor proves that written-off inputs differed from auctioned inputs. For the relevant period, duty on inputs cleared as such was payable on transaction value. The appellant therefore established a prima facie case, resulting in waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239059