https://www.taxtmi.com/caselaws?id=87084 In an interim stay application concerning raw naphtha used in fertiliser manufacture, the Tribunal found a prima facie case for substantial, but not complete, waiver of pre-deposit because part of the material was shown to have been used directly in ammonia and fertiliser production, while only the disputed balance related to steam and electricity generation. It also noted a possible breach of natural justice in the manner the order was passed. Balancing the prima facie merits against revenue protection, the Tribunal refused full dispensation, directed a limited pre-deposit, granted stay of recovery for the balance, and fixed the appeal for early hearing. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87084 In an interim stay application concerning raw naphtha used in fertiliser manufacture, the Tribunal found a prima facie case for substantial, but not complete, waiver of pre-deposit because part of the material was shown to have been used directly in ammonia and fertiliser production, while only the disputed balance related to steam and electricity generation. It also noted a possible breach of natural justice in the manner the order was passed. Balancing the prima facie merits against revenue protection, the Tribunal refused full dispensation, directed a limited pre-deposit, granted stay of recovery for the balance, and fixed the appeal for early hearing. Case-Laws Central Excise Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87084