https://www.taxtmi.com/caselaws?id=92496 Solar cookers were covered by an exemption notification, but solar cookers with electrical back-up were treated as outside its scope, making the applicability of the exemption an arguable issue. On that basis, and having regard to the appellant's status as a Government-owned small scale undertaking, insistence on pre-deposit of duty and penalty was considered unnecessary for entertaining the appeal. The appellant was therefore granted dispensation from pre-deposit, and the stay petition was allowed. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92496 Solar cookers were covered by an exemption notification, but solar cookers with electrical back-up were treated as outside its scope, making the applicability of the exemption an arguable issue. On that basis, and having regard to the appellant's status as a Government-owned small scale undertaking, insistence on pre-deposit of duty and penalty was considered unnecessary for entertaining the appeal. The appellant was therefore granted dispensation from pre-deposit, and the stay petition was allowed. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92496