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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2004 (5) TMI 362 - AT - Central Excise

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        Cenvat Credit on explosives used in mines supported interim stay where conflicting tribunal rulings were already before a Larger Bench. Pending appeal on Cenvat credit for explosives used in mines, interim protection was considered in light of conflicting CESTAT decisions and a reference ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Cenvat Credit on explosives used in mines supported interim stay where conflicting tribunal rulings were already before a Larger Bench.

                            Pending appeal on Cenvat credit for explosives used in mines, interim protection was considered in light of conflicting CESTAT decisions and a reference already made to a Larger Bench. The existence of divergent authority supported a prima facie case for waiver of pre-deposit and stay of recovery, and recovery of the duty and penalty was stayed for the duration of the appeal.


                            Issues: Whether waiver of pre-deposit and stay of recovery of duty and penalty were warranted pending appeal.

                            Analysis: The dispute concerned Cenvat credit on explosives used in mines. The issue had already been referred to a Larger Bench because of conflicting decisions of different benches. In view of the conflicting authority and the reference pending before the Larger Bench, a prima facie case was found for interim protection.

                            Outcome: Recovery of the entire duty and penalty was stayed during the pendency of the appeal.

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