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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

        2013 (10) TMI 888 - AT - Central Excise

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        Prima facie exemption and valuation case justified waiver of predeposit and stay pending appeal Classification of the product as wafers supported a prima facie view that wafers are biscuits, so denial of exemption under Notification No. 3/2006-CE was ...
                      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.

                            Prima facie exemption and valuation case justified waiver of predeposit and stay pending appeal

                            Classification of the product as wafers supported a prima facie view that wafers are biscuits, so denial of exemption under Notification No. 3/2006-CE was not justified at the interim stage. On valuation, the appellant also showed a prima facie case by relying on the same duty payment pattern adopted by the principal manufacturer. On both issues, the material was sufficient to justify waiver of predeposit and grant of stay pending the appeals.


                            Issues: Whether the appellant had made out a prima facie case for waiver of predeposit on the exemption issue and the valuation issue.

                            Analysis: The product was treated as falling within the wafer category, and wafers were recognised as biscuits. On that basis, denial of exemption under Notification No. 3/2006-CE was not justified at the interim stage. On valuation also, the appellant showed a prima facie case by pointing to the same duty payment pattern followed by the principal manufacturer.

                            Conclusion: The appellant established a prima facie case on both issues, warranting waiver of predeposit and grant of stay during pendency of the appeals.

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