https://www.taxtmi.com/caselaws?id=241476 The Tribunal allowed the appellant's application for the waiver of pre-deposit concerning Central Excise duty on capital goods cleared as waste and scrap. The lower authorities had determined the duty liability for waste and scraps, but the Tribunal found in favor of the appellant due to insufficient consideration of the nature of waste and scrap generation. The appellant established a prima facie case, leading to the waiver of pre-deposit and a stay on recovery until the appeal's final disposal. en-us Tue, 30 Apr 2013 00:00:00 +0530 Wed, 25 Dec 2013 06:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241476 The Tribunal allowed the appellant's application for the waiver of pre-deposit concerning Central Excise duty on capital goods cleared as waste and scrap. The lower authorities had determined the duty liability for waste and scraps, but the Tribunal found in favor of the appellant due to insufficient consideration of the nature of waste and scrap generation. The appellant established a prima facie case, leading to the waiver of pre-deposit and a stay on recovery until the appeal's final disposal. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241476