https://www.taxtmi.com/caselaws?id=240842 In a stay application involving Cenvat credit and duty demands, the Tribunal treated the credit dispute as a factual matter requiring final hearing because the department contested whether returned transformers could be correlated through CT numbers despite missing invoices. On the duty demand, it noted that the show cause notice proceeded on non-excisable goods, whereas the impugned order relied on manufacture through repair activity, creating a prima facie mismatch with the notice. Complete waiver of pre-deposit was therefore declined, but limited interim protection was granted through a partial pre-deposit and stay of the balance recovery. en-us Mon, 17 Jun 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240842 In a stay application involving Cenvat credit and duty demands, the Tribunal treated the credit dispute as a factual matter requiring final hearing because the department contested whether returned transformers could be correlated through CT numbers despite missing invoices. On the duty demand, it noted that the show cause notice proceeded on non-excisable goods, whereas the impugned order relied on manufacture through repair activity, creating a prima facie mismatch with the notice. Complete waiver of pre-deposit was therefore declined, but limited interim protection was granted through a partial pre-deposit and stay of the balance recovery. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240842