https://www.taxtmi.com/caselaws?id=82921 Pre-deposit under Section 35F was considered in relation to disputed Modvat credit on imported insulating paper, where the applicants argued that Notification No. 177/86-C.E. did not restrict additional duty paid under Section 3 of the Customs Tariff Act to Rs. 800 per PMT. The analysis relied on Khandelwal Metal and Engineering Works, noting that additional duty of customs under Sections 2 and 3 is not countervailing duty and that the notification proviso did not specifically limit such additional duty. A prima facie case for waiver was therefore established, pre-deposit was dispensed with, and recovery was stayed pending appeal. en-us Wed, 28 Apr 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82921 Pre-deposit under Section 35F was considered in relation to disputed Modvat credit on imported insulating paper, where the applicants argued that Notification No. 177/86-C.E. did not restrict additional duty paid under Section 3 of the Customs Tariff Act to Rs. 800 per PMT. The analysis relied on Khandelwal Metal and Engineering Works, noting that additional duty of customs under Sections 2 and 3 is not countervailing duty and that the notification proviso did not specifically limit such additional duty. A prima facie case for waiver was therefore established, pre-deposit was dispensed with, and recovery was stayed pending appeal. Case-Laws Central Excise Wed, 28 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82921