https://www.taxtmi.com/caselaws?id=248812 A strong prima facie case against a further duty demand can justify waiver of pre-deposit and stay of recovery pending appeal. The dispute concerned imported electric bicycles in CKD condition, on which duty had already been paid at import. The applicants argued that subsequent assembly did not amount to manufacture attracting duty under Notification No. 6/2006-C.E. dated 1-3-2006. On that basis, pre-deposit of the dues was waived and recovery was stayed during the pendency of the appeal. en-us Thu, 13 Dec 2012 00:00:00 +0530 Wed, 25 Jun 2014 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248812 A strong prima facie case against a further duty demand can justify waiver of pre-deposit and stay of recovery pending appeal. The dispute concerned imported electric bicycles in CKD condition, on which duty had already been paid at import. The applicants argued that subsequent assembly did not amount to manufacture attracting duty under Notification No. 6/2006-C.E. dated 1-3-2006. On that basis, pre-deposit of the dues was waived and recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248812