https://www.taxtmi.com/caselaws?id=92231 Waiver of pre-deposit and stay of recovery were sought in a classification and exemption dispute involving turbine parts cleared from the factory and bought-out items sent directly to the site. The Tribunal treated the central question as whether these clearances amounted to supply of a turbine in CKD condition for exemption purposes, noting that the issue could be examined fully only in the main appeal. It found no prima facie case for complete waiver of duty and penalty, but accepted a prima facie limitation point. In light of the record on financial hardship, complete dispensation was refused and partial pre-deposit relief was allowed, with stay of recovery for the balance. en-us Thu, 09 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 11:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92231 Waiver of pre-deposit and stay of recovery were sought in a classification and exemption dispute involving turbine parts cleared from the factory and bought-out items sent directly to the site. The Tribunal treated the central question as whether these clearances amounted to supply of a turbine in CKD condition for exemption purposes, noting that the issue could be examined fully only in the main appeal. It found no prima facie case for complete waiver of duty and penalty, but accepted a prima facie limitation point. In light of the record on financial hardship, complete dispensation was refused and partial pre-deposit relief was allowed, with stay of recovery for the balance. Case-Laws Central Excise Thu, 09 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92231