https://www.taxtmi.com/caselaws?id=84545 Pre-deposit of demanded excise duty was waived and recovery stayed pending appeal because the product classification was disputed across Collectorates and the applicant established a prima facie case. If the input was classified as bars, the existing declaration under Rule 57G of the Central Excise Rules, 1944 covered it. If classified as flats, the resulting tubes qualified for exemption under Notification No. 202/88-C.E., leaving no apparent risk to revenue. Financial difficulty further supported waiver of pre-deposit. en-us Thu, 14 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84545 Pre-deposit of demanded excise duty was waived and recovery stayed pending appeal because the product classification was disputed across Collectorates and the applicant established a prima facie case. If the input was classified as bars, the existing declaration under Rule 57G of the Central Excise Rules, 1944 covered it. If classified as flats, the resulting tubes qualified for exemption under Notification No. 202/88-C.E., leaving no apparent risk to revenue. Financial difficulty further supported waiver of pre-deposit. Case-Laws Central Excise Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84545