https://www.taxtmi.com/caselaws?id=239936 A prima facie case existed for waiver of predeposit and stay where waste and scrap were admittedly received back from a job worker. The only dispute was whether the goods were properly recorded in statutory records, but the appellant showed receipt and consumption in private records. Non-entry in statutory records, by itself, was insufficient at the prima facie stage to establish clandestine removal without payment of duty. On that basis, total waiver of predeposit of duty and penalty was granted and recovery was stayed during pendency of the appeal. en-us Tue, 11 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239936 A prima facie case existed for waiver of predeposit and stay where waste and scrap were admittedly received back from a job worker. The only dispute was whether the goods were properly recorded in statutory records, but the appellant showed receipt and consumption in private records. Non-entry in statutory records, by itself, was insufficient at the prima facie stage to establish clandestine removal without payment of duty. On that basis, total waiver of predeposit of duty and penalty was granted and recovery was stayed during pendency of the appeal. Case-Laws Central Excise Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239936