https://www.taxtmi.com/caselaws?id=74133 In stay proceedings, the Tribunal considered whether pre-deposit of adjudged duty and penalty could be waived on the basis of a strong prima facie case arising from classification of body-built motor vehicles and the applicability of an exemption notification. It relied on a prior High Court ruling that such body building fell under the relevant tariff heading and could qualify for exemption, subject to the turnover condition. The Tribunal treated that ruling as sufficient prima facie support, rejected the objection based on its all-India jurisdiction, and dispensed with pre-deposit unconditionally while staying recovery during the appeal. en-us Wed, 30 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74133 In stay proceedings, the Tribunal considered whether pre-deposit of adjudged duty and penalty could be waived on the basis of a strong prima facie case arising from classification of body-built motor vehicles and the applicability of an exemption notification. It relied on a prior High Court ruling that such body building fell under the relevant tariff heading and could qualify for exemption, subject to the turnover condition. The Tribunal treated that ruling as sufficient prima facie support, rejected the objection based on its all-India jurisdiction, and dispensed with pre-deposit unconditionally while staying recovery during the appeal. Case-Laws Central Excise Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74133