https://www.taxtmi.com/caselaws?id=91397 Full waiver of pre-deposit was declined because the appellant had not made out a sufficient prima facie case on marketability or on the claim that the product required further processing with jaggery and curing to become chewable. The record also did not clearly show that the goods were transferred otherwise than by sale. The claim to exemption from additional duty was not accepted at this stage, as the notification appeared to impose additional duty independently of basic duty. Deposit of Rs. 2.5 lakhs was ordered within two months, and on compliance the balance duty and penalty were waived and recovery stayed to that extent. en-us Thu, 01 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91397 Full waiver of pre-deposit was declined because the appellant had not made out a sufficient prima facie case on marketability or on the claim that the product required further processing with jaggery and curing to become chewable. The record also did not clearly show that the goods were transferred otherwise than by sale. The claim to exemption from additional duty was not accepted at this stage, as the notification appeared to impose additional duty independently of basic duty. Deposit of Rs. 2.5 lakhs was ordered within two months, and on compliance the balance duty and penalty were waived and recovery stayed to that extent. Case-Laws Central Excise Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91397