https://www.taxtmi.com/caselaws?id=179547 Prima facie waiver of pre-deposit and stay of recovery may be justified where the duty dispute is revenue neutral and the ingredients for penalty are not established. The text notes that deferment of Cenvat credit, which allegedly increased exemption under Notification No. 56/2002-C.E., was offset by higher credit utilisation in other months, weakening any inference of undue exemption. It also states that the cost of corrugated boxes supplied free by the buyer did not prima facie form part of assessable value where the containers were treated as marketable as such. Penalty under Rule 26(1) was likewise not shown to arise on the available material. en-us Wed, 05 Mar 2014 00:00:00 +0530 Fri, 04 Mar 2016 10:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179547 Prima facie waiver of pre-deposit and stay of recovery may be justified where the duty dispute is revenue neutral and the ingredients for penalty are not established. The text notes that deferment of Cenvat credit, which allegedly increased exemption under Notification No. 56/2002-C.E., was offset by higher credit utilisation in other months, weakening any inference of undue exemption. It also states that the cost of corrugated boxes supplied free by the buyer did not prima facie form part of assessable value where the containers were treated as marketable as such. Penalty under Rule 26(1) was likewise not shown to arise on the available material. Case-Laws Central Excise Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179547