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2013 (12) TMI 1344 - AT - Central ExciseDifference in the quantity of the granulated slag shown in their Annual Operational Statistical Report and the quantity shown in the monthly ER-I Return - Waiver of Pre-deposit – Held that:- Prima facie, without any corroborative evidence, it would be difficult to accept the difference in the quantities of granulated slag between the two statements, were the quantity cleared without payment of duty - the Applicant is able to make out a prima-facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted.
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