https://www.taxtmi.com/caselaws?id=172403 Permission to send moulds and dies to a job worker under Rule 57S(8) allowed interim relief where the competent authority had not imposed any condition requiring supply of raw material. On the facts presented, the Tribunal found a prima facie case that the demand for duty and penalties could not be sustained merely on that basis at the stay stage. A cited Supreme Court ruling was treated as inapplicable because it arose under a different notification regime. Waiver of duty and penalty and stay of recovery were granted pending final disposal of the appeal. en-us Mon, 12 Mar 2001 00:00:00 +0530 Mon, 01 Apr 2019 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172403 Permission to send moulds and dies to a job worker under Rule 57S(8) allowed interim relief where the competent authority had not imposed any condition requiring supply of raw material. On the facts presented, the Tribunal found a prima facie case that the demand for duty and penalties could not be sustained merely on that basis at the stay stage. A cited Supreme Court ruling was treated as inapplicable because it arose under a different notification regime. Waiver of duty and penalty and stay of recovery were granted pending final disposal of the appeal. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172403