https://www.taxtmi.com/caselaws?id=254067 Pre-deposit may be waived and recovery stayed pending appeal where the appellant shows a prima facie dispute on taxability or valuation, supported by disclosure of the clearance method, purchase orders, invoices, and departmental correspondence. Bona fide contest on inclusion of software value in assessable value, together with a prima facie limitation issue and demonstrated financial hardship, can justify interim protection. On these facts, the tribunal found the balance of convenience in favour of the appellant and granted waiver of pre-deposit and stay against recovery during pendency of the appeal. en-us Tue, 11 Mar 2014 00:00:00 +0530 Thu, 11 Dec 2014 21:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254067 Pre-deposit may be waived and recovery stayed pending appeal where the appellant shows a prima facie dispute on taxability or valuation, supported by disclosure of the clearance method, purchase orders, invoices, and departmental correspondence. Bona fide contest on inclusion of software value in assessable value, together with a prima facie limitation issue and demonstrated financial hardship, can justify interim protection. On these facts, the tribunal found the balance of convenience in favour of the appellant and granted waiver of pre-deposit and stay against recovery during pendency of the appeal. Case-Laws Central Excise Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254067