https://www.taxtmi.com/caselaws?id=89537 A contentious classification dispute over rubber coated tyre warp sheets and the availability of Modvat credit led the Tribunal to consider interim relief pending appeal. It found the appellant had an arguable case, supported by conflicting departmental and prior appellate views and the tariff entry read with the HSN Explanatory Notes. However, the Tribunal did not waive pre-deposit in full. It ordered a substantial deposit and granted stay of recovery of the balance duty and penalty on compliance with that condition, thereby allowing only partial conditional waiver pending disposal of the appeal. en-us Thu, 19 Feb 1998 00:00:00 +0530 Tue, 27 Sep 2011 17:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89537 A contentious classification dispute over rubber coated tyre warp sheets and the availability of Modvat credit led the Tribunal to consider interim relief pending appeal. It found the appellant had an arguable case, supported by conflicting departmental and prior appellate views and the tariff entry read with the HSN Explanatory Notes. However, the Tribunal did not waive pre-deposit in full. It ordered a substantial deposit and granted stay of recovery of the balance duty and penalty on compliance with that condition, thereby allowing only partial conditional waiver pending disposal of the appeal. Case-Laws Central Excise Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89537