https://www.taxtmi.com/caselaws?id=91552 An appeal concerning denial of exemption for manufacture of thinner under Notification No. 230/86 turned on both the applicability of the exemption and the factual issue whether power was used in transferring raw materials to the manufacturing site. The matter was considered arguable on both sides, but no strong prima facie case was shown for complete waiver of pre-deposit at that stage. Pre-deposit of Rs. 5 lakh was directed within three months; on compliance, the balance duty was waived and recovery stayed during pendency of the appeal, while default would vacate the interim protection and expose the appeal to dismissal. en-us Tue, 22 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 11:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91552 An appeal concerning denial of exemption for manufacture of thinner under Notification No. 230/86 turned on both the applicability of the exemption and the factual issue whether power was used in transferring raw materials to the manufacturing site. The matter was considered arguable on both sides, but no strong prima facie case was shown for complete waiver of pre-deposit at that stage. Pre-deposit of Rs. 5 lakh was directed within three months; on compliance, the balance duty was waived and recovery stayed during pendency of the appeal, while default would vacate the interim protection and expose the appeal to dismissal. Case-Laws Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91552