https://www.taxtmi.com/caselaws?id=91338 Waiver of pre-deposit of duty and penalty was granted where the exemption claim for processed cotton fabrics was found prima facie arguable. The order also noted that the goods, at the time of clearance, were not plainly non-duty-paid goods wholly outside the duty net. The applicant's status as a sick industry was treated as a relevant factor in granting interim relief, and pre-deposit of duty and penalty was waived in favour of the assessee. en-us Fri, 22 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91338 Waiver of pre-deposit of duty and penalty was granted where the exemption claim for processed cotton fabrics was found prima facie arguable. The order also noted that the goods, at the time of clearance, were not plainly non-duty-paid goods wholly outside the duty net. The applicant's status as a sick industry was treated as a relevant factor in granting interim relief, and pre-deposit of duty and penalty was waived in favour of the assessee. Case-Laws Central Excise Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91338