https://www.taxtmi.com/caselaws?id=246279 A prima facie case was found for waiver of pre-deposit and stay of recovery in a dispute over differential duty on goods returned after rejection of an export consignment. The applicant said the goods were brought back to the factory, reprocessed, and then partly re-exported, while the balance was cleared for home consumption on payment of duty on the transaction value applicable to domestic clearances. Revenue relied on Rule 19 of the Central Excise Rules, 1944 for alleged procedural non-compliance in bringing the goods back. The Tribunal accepted that each assessment is separate and that duty had been paid on the home-consumption clearances, and therefore waived pre-deposit of duty and penalty pending appeal. en-us Fri, 21 Oct 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246279 A prima facie case was found for waiver of pre-deposit and stay of recovery in a dispute over differential duty on goods returned after rejection of an export consignment. The applicant said the goods were brought back to the factory, reprocessed, and then partly re-exported, while the balance was cleared for home consumption on payment of duty on the transaction value applicable to domestic clearances. Revenue relied on Rule 19 of the Central Excise Rules, 1944 for alleged procedural non-compliance in bringing the goods back. The Tribunal accepted that each assessment is separate and that duty had been paid on the home-consumption clearances, and therefore waived pre-deposit of duty and penalty pending appeal. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246279