https://www.taxtmi.com/caselaws?id=252241 Returned duty-paid rejected goods that are duly received back and accounted for in records may qualify for waiver of pre-deposit when the dispute concerns only alleged non-compliance with trade notice procedures issued outside the assessee's jurisdiction. Rule 16 allows such goods to be brought back to the manufacturer's premises, and where the department does not dispute the record-keeping or allege diversion or destruction, a prima facie case for interim relief is made out. On that basis, the entire pre-deposit was waived and recovery stayed during the pendency of the appeal. en-us Wed, 22 Jan 2014 00:00:00 +0530 Wed, 15 Oct 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252241 Returned duty-paid rejected goods that are duly received back and accounted for in records may qualify for waiver of pre-deposit when the dispute concerns only alleged non-compliance with trade notice procedures issued outside the assessee's jurisdiction. Rule 16 allows such goods to be brought back to the manufacturer's premises, and where the department does not dispute the record-keeping or allege diversion or destruction, a prima facie case for interim relief is made out. On that basis, the entire pre-deposit was waived and recovery stayed during the pendency of the appeal. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252241