https://www.taxtmi.com/caselaws?id=91170 A stay application on duty and penalty demands may be supported by a prima facie case on exemption, limitation, or non-marketability of an intermediate product, but conditional pre-deposit can still be required where excisability remains arguable and the revenue's case is not displaced at the interlocutory stage. Here, captively consumed goods and prior disclosure to the department provided a prima facie basis for the exemption and limitation pleas in some appeals, while other appeals remained contestable on excisability and clearances. Interlocutory relief was therefore granted only in part, subject to pre-deposit, with recovery of the balance stayed pending compliance. en-us Tue, 12 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91170 A stay application on duty and penalty demands may be supported by a prima facie case on exemption, limitation, or non-marketability of an intermediate product, but conditional pre-deposit can still be required where excisability remains arguable and the revenue's case is not displaced at the interlocutory stage. Here, captively consumed goods and prior disclosure to the department provided a prima facie basis for the exemption and limitation pleas in some appeals, while other appeals remained contestable on excisability and clearances. Interlocutory relief was therefore granted only in part, subject to pre-deposit, with recovery of the balance stayed pending compliance. Case-Laws Central Excise Tue, 12 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91170