https://www.taxtmi.com/caselaws?id=91992 Competing excise classification disputes were considered only at a prima facie stage for stay. Departmental approval of classification lists, finalisation of RT-12 returns, and the applicants' approach to the Board were treated as relevant to the plea that suppression of facts was not established at this stage. The applicants also demonstrated substantial financial burden. On that material, the Tribunal granted only conditional pre-deposit relief: on deposit of Rs. 3.5 crores, the balance duty demand and the entire penalty demand were waived and recovery stayed pending appeal. en-us Wed, 16 Apr 1997 00:00:00 +0530 Sat, 22 Oct 2011 13:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91992 Competing excise classification disputes were considered only at a prima facie stage for stay. Departmental approval of classification lists, finalisation of RT-12 returns, and the applicants' approach to the Board were treated as relevant to the plea that suppression of facts was not established at this stage. The applicants also demonstrated substantial financial burden. On that material, the Tribunal granted only conditional pre-deposit relief: on deposit of Rs. 3.5 crores, the balance duty demand and the entire penalty demand were waived and recovery stayed pending appeal. Case-Laws Central Excise Wed, 16 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91992