https://www.taxtmi.com/caselaws?id=265490 At the stay stage, a categorical confirmation by the recipient that the full invoiced quantity was received supported a prima facie case of clandestine removal, so no waiver was granted on that component. By contrast, the undervaluation and Cenvat credit disputes were found to raise arguable merit: freight and insurance were shown to match the contractual amount, the packing classification issue did not then justify differential duty, and the inputs and capital goods credit objections were treated as limited and not fully established. The result was only partial relief from pre-deposit, with a substantial amount required and the remainder kept in abeyance pending compliance. en-us Tue, 03 Feb 2015 00:00:00 +0530 Mon, 12 Oct 2015 12:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265490 At the stay stage, a categorical confirmation by the recipient that the full invoiced quantity was received supported a prima facie case of clandestine removal, so no waiver was granted on that component. By contrast, the undervaluation and Cenvat credit disputes were found to raise arguable merit: freight and insurance were shown to match the contractual amount, the packing classification issue did not then justify differential duty, and the inputs and capital goods credit objections were treated as limited and not fully established. The result was only partial relief from pre-deposit, with a substantial amount required and the remainder kept in abeyance pending compliance. Case-Laws Central Excise Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265490