https://www.taxtmi.com/caselaws?id=252054 A 100% EOU obtained interim protection where the Tribunal found, prima facie, that finished goods were cleared on payment of duty and that duty paid on such clearances exceeded the demand. It also noted that, if duty had been paid on the inputs, credit would have been available against the final product clearances. On that prima facie assessment, the balance of convenience favoured the applicant, and waiver of pre-deposit together with stay of recovery was granted. en-us Tue, 17 Jun 2014 00:00:00 +0530 Thu, 09 Oct 2014 11:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252054 A 100% EOU obtained interim protection where the Tribunal found, prima facie, that finished goods were cleared on payment of duty and that duty paid on such clearances exceeded the demand. It also noted that, if duty had been paid on the inputs, credit would have been available against the final product clearances. On that prima facie assessment, the balance of convenience favoured the applicant, and waiver of pre-deposit together with stay of recovery was granted. Case-Laws Central Excise Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252054