https://www.taxtmi.com/caselaws?id=90618 Ambiguity in the demand notice over whether rear-view mirrors were cleared separately or with the vehicles supported a prima facie case for interim relief. The Tribunal also noted that the materials did not clearly establish retrospective application of the amended Rule 57A to every separate clearance. To safeguard revenue, it directed the appellant to maintain unutilised Modvat credit as interim security while granting waiver of pre-deposit and stay of recovery of duty and penalty. en-us Sat, 13 Dec 1997 00:00:00 +0530 Mon, 10 Oct 2011 13:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90618 Ambiguity in the demand notice over whether rear-view mirrors were cleared separately or with the vehicles supported a prima facie case for interim relief. The Tribunal also noted that the materials did not clearly establish retrospective application of the amended Rule 57A to every separate clearance. To safeguard revenue, it directed the appellant to maintain unutilised Modvat credit as interim security while granting waiver of pre-deposit and stay of recovery of duty and penalty. Case-Laws Central Excise Sat, 13 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90618