https://www.taxtmi.com/caselaws?id=88032 Brown sugar was treated as not shown to be excisable goods under the Tariff, and the Delhi High Court view that Rule 9 and Rule 49 could not be applied to it supported interim relief in the stay application. On that basis, the applicant established a prima facie case for waiver of pre-deposit and suspension of recovery pending the appeal. The order therefore granted stay of recovery and dispensed with pre-deposit of duty, limited to the interim stage and without deciding final duty liability. en-us Tue, 30 Sep 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88032 Brown sugar was treated as not shown to be excisable goods under the Tariff, and the Delhi High Court view that Rule 9 and Rule 49 could not be applied to it supported interim relief in the stay application. On that basis, the applicant established a prima facie case for waiver of pre-deposit and suspension of recovery pending the appeal. The order therefore granted stay of recovery and dispensed with pre-deposit of duty, limited to the interim stage and without deciding final duty liability. Case-Laws Central Excise Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88032