https://www.taxtmi.com/caselaws?id=93247 Whether purging of outside tankers within the factory constituted consumption of nitrogen gas within the factory was treated as an arguable issue for appeal-stage consideration. The material on record did not establish a prima facie case for complete waiver of pre-deposit, so total relief was declined. Partial relief was nevertheless considered appropriate to secure the hearing of the appeal, and waiver of the balance was granted subject to a limited deposit, with stay of recovery during the pendency of the appeal. en-us Tue, 04 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 12:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93247 Whether purging of outside tankers within the factory constituted consumption of nitrogen gas within the factory was treated as an arguable issue for appeal-stage consideration. The material on record did not establish a prima facie case for complete waiver of pre-deposit, so total relief was declined. Partial relief was nevertheless considered appropriate to secure the hearing of the appeal, and waiver of the balance was granted subject to a limited deposit, with stay of recovery during the pendency of the appeal. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93247