https://www.taxtmi.com/caselaws?id=91277 Interim relief on excise duty was sought on the basis of a claimed exemption under Notification No. 24/91, supported by certificates indicating installed capacity within the notified limit. The department relied on an earlier industrial licence to argue that installed capacity exceeded the limit. On the material placed, the applicants established a strong prima facie case on eligibility for the notification, and their accumulated losses and sick-unit status supported relief. The pre-deposit requirement was dispensed with, and recovery of the duty demand was stayed pending disposal of the appeal. en-us Tue, 22 Sep 1998 00:00:00 +0530 Mon, 17 Oct 2011 10:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91277 Interim relief on excise duty was sought on the basis of a claimed exemption under Notification No. 24/91, supported by certificates indicating installed capacity within the notified limit. The department relied on an earlier industrial licence to argue that installed capacity exceeded the limit. On the material placed, the applicants established a strong prima facie case on eligibility for the notification, and their accumulated losses and sick-unit status supported relief. The pre-deposit requirement was dispensed with, and recovery of the duty demand was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91277