TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery on the footing that E.T. sludge was covered by Notification No. 76/86-C.E., dated 10-2-1986.
Analysis: The item cleared was described as E.T. sludge arising from the paper manufacturing process. The notification exempted sludge obtained in an effluent treatment plant belonging to an industrial unit. On that basis, the item sought to be cleared was found to fall within the apparent scope of the exemption, making out a strong prima facie case for relief from pre-deposit.
Conclusion: The application for waiver of pre-deposit was allowed and recovery was stayed till disposal of the appeal.
TaxTMI 
