https://www.taxtmi.com/caselaws?id=85137 In a stay application, the Tribunal treated the classification dispute as arguable because the correct tariff heading required examination of the Interpretative Rules and relevant chapter and section notes at final hearing. The plea that any change in classification could operate only prospectively was also left open as arguable. The MODVAT credit claim required verification against earlier Tribunal orders, so the jurisdictional Excise officer was directed to verify the supporting details. After verification and MODVAT adjustment, conditional waiver of pre-deposit was granted by directing payment of fifty per cent of the remaining duty demand and staying recovery of the balance pending appeal. en-us Mon, 28 Nov 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85137 In a stay application, the Tribunal treated the classification dispute as arguable because the correct tariff heading required examination of the Interpretative Rules and relevant chapter and section notes at final hearing. The plea that any change in classification could operate only prospectively was also left open as arguable. The MODVAT credit claim required verification against earlier Tribunal orders, so the jurisdictional Excise officer was directed to verify the supporting details. After verification and MODVAT adjustment, conditional waiver of pre-deposit was granted by directing payment of fifty per cent of the remaining duty demand and staying recovery of the balance pending appeal. Case-Laws Central Excise Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85137