https://www.taxtmi.com/caselaws?id=244258 The Tribunal granted waiver and stay to the appellants in a case involving the demand of Special Additional Duty (SAD) under the Proviso to Section 11(A1) of the Central Excise Act for the period from October 2005 to November 2008. The Tribunal found that the appellants had made a prima facie case, allowing them an opportunity to correlate duty payments at the final hearing stage. The lack of specific findings regarding the element of SAD in the invoices led to the Tribunal granting waiver and stay, considering the appellants' claims and the adjudicating authority's failure to fully rebut them. en-us Wed, 27 Feb 2013 00:00:00 +0530 Fri, 21 Feb 2014 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244258 The Tribunal granted waiver and stay to the appellants in a case involving the demand of Special Additional Duty (SAD) under the Proviso to Section 11(A1) of the Central Excise Act for the period from October 2005 to November 2008. The Tribunal found that the appellants had made a prima facie case, allowing them an opportunity to correlate duty payments at the final hearing stage. The lack of specific findings regarding the element of SAD in the invoices led to the Tribunal granting waiver and stay, considering the appellants' claims and the adjudicating authority's failure to fully rebut them. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244258